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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

§ 17158.5

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

Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 26. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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