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Earlier editions: 2020-112018-112026-09

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

§ 17158.4

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Section 343 of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113), relating to exclusion from gross income of certain coal power grants to non-corporate taxpayers, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 25. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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