Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 18. (SB 711) Effective October 1, 2025.)
Section 17131.11
Rev. & Tax. Code § 17131.11, under Items Specifically Excluded from Gross Income.
Rev. & Tax. Code § 17131.11