DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17158.5

§ 17131.11

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 18. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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