{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17083","citation":"Rev. & Tax. Code, § 17083","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-2"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 14.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.</p>","text":"Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-included-in-gross-income-17083","source":"California Legislative Information bulk export (pubinfo)"}