{"data":{"id":"us-ca/rtc-17087","jurisdiction":"us-ca","citation":"RTC § 17087","heading":"","body":"(a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.\n(b) Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply.\n(c) Section 105(h) of the Internal Revenue Code, relating to sick pay under the Railroad Unemployment Insurance Act, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0e908e0fb89b9d3557d1e649321f3766fa83bc4314cb5b7d62aa65001d30530d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17086","next":"us-ca/rtc-17087.5"},"notice":"GroundRules: Original legal text. Not legal advice."}