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

§ 17156.1

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

Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.

(Amended by Stats. 2026, Ch. 236, Sec. 8. (SB 1435) Effective September 14, 2026. Applicable to taxable years beginning on or after January 1, 2025, provided in Section 46 of Stats. 2026, Ch. 236.)

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California Revenue and Taxation Code

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