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Cal. Rev. & Tax. Code § 17158.4

Items Specifically Excluded from Gross Income

Added by Stats. 2025, Ch. 231, Sec. 25

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.