BlackletterCalifornia law

Revenue and Taxation Code § 17088.1

ARTICLE 2. Items Specifically Included in Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17088.1Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 14. (SB 711) Effective October 1, 2025.

(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.