Section 17088.1

Rev. & Tax. Code § 17088.1, under Items Specifically Included in Gross Income.

Rev. & Tax. Code § 17088.1

(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply.

(b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 14. (SB 711) Effective October 1, 2025.)