§ 17158.5
33 words·~1 min read·
/ca/revenue-and-taxation-code/17158-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply.