Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17158.5 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17158.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply.
Citator
Cal. Rev. & Tax. Code § 17158.5 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply.