Revenue and Taxation Code § 17158.4

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17158.4Official source ↗Ask about this

Added by Stats. 2025, Ch. 231, Sec. 25. (SB 711) Effective October 1, 2025.

Section 343 of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113), relating to exclusion from gross income of certain coal power grants to non-corporate taxpayers, shall not apply.