{"data":{"id":"us-ca/rtc-24308","jurisdiction":"us-ca","citation":"RTC § 24308","heading":"","body":"Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:\n(a) Section 1078(f)(2) of that act shall not be applicable.\n(b) This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 2. Exclusions [24301. - 24315.]"],"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":"8396a73bd4150bc50b0a9d21e4c84565024a882f6ab8cacd95bd35eee151d55d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24307","next":"us-ca/rtc-24308.1"},"notice":"GroundRules: Original legal text. Not legal advice."}