Items Specifically Excluded from Gross Income
Added by Stats. 2025, Ch. 231, Sec. 24
(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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.