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 ↗

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.