{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17088.1","citation":"Rev. & Tax. Code, § 17088.1","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":"Added by Stats. 2025, Ch. 231, Sec. 14.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply.</p><p>(b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply. </p>","text":"(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply. (b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-included-in-gross-income-17088-1","source":"California Legislative Information bulk export (pubinfo)"}