Section 24308.10.
Cal. Revenue and Taxation Code - RTC § 24308.10.
in effect(a)
For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income shall not include any amount received by a qualified taxpayer as a California qualified wildfire loss mitigation payment.
(b)
For purposes of this section, the following definitions apply:
(1)
“California qualified wildfire loss mitigation payment” means any amount which is received through the California Wildfire Mitigation Financial Assistance Program under Article 16.5 (commencing with Section 8654.2) of Chapter 7 of Division 1 of Title 2 of the Government Code for the benefit of a residential property
owner or occupant with expenses paid, or obligations incurred, for wildfire loss mitigation.
(2)
“Qualified taxpayer” means a taxpayer that owns the structure for which a California qualified wildfire loss mitigation payment was received.
(3)
“Wildfire loss mitigation” means an activity that reduces wildfire risks to a residential structure or its contents, or both.
(c)
This section shall remain in effect only until December 1, 2029, and as of that date is repealed.
References
referencesCal. Government Code - GOV § 8654.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026