Section 17156.2.

Cal. Revenue and Taxation Code - RTC § 17156.2.
in effect
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(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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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