{"data":{"id":"us-ca/rtc-17156.2","jurisdiction":"us-ca","citation":"RTC § 17156.2","heading":"","body":"(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply.\n(b) This section shall apply to amounts received with respect to taxable years beginning on or after January 1, 2027.","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 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"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":"3b225d6a36b3cf4be31b3efc0603ec22f3b3cb70946df5a2a6f360e13d49aceb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17156.1","next":"us-ca/rtc-17156.5"},"notice":"GroundRules: Original legal text. Not legal advice."}