Section 17158.5.

Cal. Revenue and Taxation Code - RTC § 17158.5.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 3.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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