{"code":"PUC","codeName":"Public Utilities Code","section":"3297","citation":"Pub. Util. Code, § 3297","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. REGULATION OF PUBLIC UTILITIES [201. - 3299.100.]","url":"https://blackletter.si/public-utilities-code/division-1"},{"name":"PART 6. Wildfire [3280. - 3299.100.]","url":"https://blackletter.si/public-utilities-code/division-1/part-6"},{"name":"CHAPTER 3. Operation of the Fund [3291. - 3297.]","url":"https://blackletter.si/public-utilities-code/division-1/part-6/chapter-3"}],"history":"Amended by Stats. 2019, Ch. 396, Sec. 48.   (AB 1513)   Effective January 1, 2020.","effective":"2020-01-01","html":"<p>Fund earnings are tax exempt and fund contributions by electrical corporations are tax deductible for state tax purposes.</p>","text":"Fund earnings are tax exempt and fund contributions by electrical corporations are tax deductible for state tax purposes.","otherVersions":[],"url":"https://blackletter.si/public-utilities-code/operation-of-the-fund-3297","source":"California Legislative Information bulk export (pubinfo)"}