Revenue and Taxation Code § 17087

ARTICLE 2. Items Specifically Included in Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17087Official source ↗

Amended by Stats. 1999, Ch. 987, Sec. 18. Effective October 10, 1999.

(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.

(b) Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply.

(c) Section 105(h) of the Internal Revenue Code, relating to sick pay under the Railroad Unemployment Insurance Act, shall not apply.