{"data":{"id":"us-ca/rtc-24308.10","jurisdiction":"us-ca","citation":"RTC § 24308.10","heading":"","body":"(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income shall not include any amount received by a qualified taxpayer as a California qualified wildfire loss mitigation payment.\n(b) For purposes of this section, the following definitions apply:\n(1) “California qualified wildfire loss mitigation payment” means any amount which is received through the California Wildfire Mitigation Financial Assistance Program under Article 16.5 (commencing with Section 8654.2) of Chapter 7 of Division 1 of Title 2 of the Government Code for the benefit of a residential property owner or occupant with expenses paid, or obligations incurred, for wildfire loss mitigation.\n(2) “Qualified taxpayer” means a taxpayer that owns the structure for which a California qualified wildfire loss mitigation payment was received.\n(3) “Wildfire loss mitigation” means an activity that reduces wildfire risks to a residential structure or its contents, or both.\n(c) This section shall remain in effect only until December 1, 2029, and as of that date is repealed.","path":["Revenue and Taxation Code - RTC","DIVISION 2.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":"1300d7cadaccd624bffb38118bfc9d6a60982f2ba4e2fb74f90f7857ffbae888","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24308.9","next":"us-ca/rtc-24309"},"notice":"GroundRules: Original legal text. Not legal advice."}