Revenue and Taxation Code § 17156.2

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17156.2Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 24. (SB 711) Effective October 1, 2025.

(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply.

(b) This section shall apply to amounts received with respect to taxable years beginning on or after January 1, 2027.