BlackletterCalifornia law

Revenue and Taxation Code § 17158.5

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17158.5Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 26. (SB 711) Effective October 1, 2025.

Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply.