Revenue and Taxation Code § 17158.5
‹ § 17158.4§ 17201 ›Open in browserleginfo ↗17158.5.
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.)