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

§ 17156.2

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

(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.

(Added by Stats. 2025, Ch. 231, Sec. 24. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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