Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17156.2 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17156.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply.
Citator
Cal. Rev. & Tax. Code § 17156.2 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply.
(b) This section shall apply to amounts received with respect to taxable years beginning on or after January 1, 2027.