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Code · California · Revenue and Taxation Code

§ 17156.2

38 words·~1 min read·/ca/revenue-and-taxation-code/17156-2

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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.
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