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Cal. Rev. & Tax. Code § 17156.2 | Midpage
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§ 17156.2
Cal. Rev. & Tax. Code § 17156.2
17156.2
Effective Oct 1, 2025
Added by Stats. 2025, Ch. 231, Sec. 24. (SB 711) Effective October 1, 2025.
(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.