California Legal Codes and Statutes

§ 17156.2

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.

Cite this section

Cal. Rev. & Tax. Code § 17156.2 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-3-items-specifically-excluded-from-gross-income/section-17156.2

Other sections in Article 3 - Items Specifically Excluded from Gross Income

§ 17131§ 17131.1§ 17131.2§ 17131.3§ 17131.4§ 17131.5§ 17131.6§ 17131.7§ 17131.8§ 17131.9…§ 17156.2§ 17156.5§ 17157§ 17157.5§ 17158§ 17158.1§ 17158.2§ 17158.3§ 17158.4§ 17158.5

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