California Code
ARTICLE 3 - Items Specifically Excluded from Gross Income
Section 17144.8.

17144.8. (a) Section 108(f)(5) of the Internal Revenue Code, relating to discharges on account of death or disability, as added by Section 11031(a) of the federal Tax Cuts and Jobs Act (Public Law 115-97), shall apply except as otherwise provided.

(b) Section 108(f)(5)(A) of the Internal Revenue Code, as added by Section 11031(a) of the federal Tax Cuts and Jobs Act (Public Law 115-97), is modified by substituting the phrase “after December 31, 2018,” in lieu of the phrase “after December 31, 2017, and before January 1, 2026.”

(Added by Stats. 2019, Ch. 39, Sec. 7. (AB 91) Effective July 1, 2019.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10 - PERSONAL INCOME TAX

CHAPTER 3 - Computation of Taxable Income

ARTICLE 3 - Items Specifically Excluded from Gross Income

Section 17131.

Section 17131.1.

Section 17131.2.

Section 17131.3.

Section 17131.4.

Section 17131.5.

Section 17131.6.

Section 17131.7.

Section 17131.8.

Section 17131.9.

Section 17131.10.

Section 17131.11.

Section 17131.12.

Section 17131.12.

Section 17131.16.

Section 17131.17.

Section 17131.19.

Section 17131.20.

Section 17132.

Section 17132.

Section 17132.1.

Section 17132.4.

Section 17132.5.

Section 17132.7.

Section 17132.8.

Section 17132.11.

Section 17133.

Section 17133.5.

Section 17134.

Section 17135.

Section 17135.5.

Section 17136.

Section 17138.

Section 17138.1.

Section 17138.2.

Section 17138.3.

Section 17138.4.

Section 17138.5.

Section 17138.6.

Section 17139.5.

Section 17139.6.

Section 17140.

Section 17140.3.

Section 17140.4.

Section 17140.5.

Section 17141.

Section 17141.1.

Section 17141.5.

Section 17142.

Section 17142.5.

Section 17143.

Section 17144.

Section 17144.5.

Section 17144.6.

Section 17144.8.

Section 17145.

Section 17146.

Section 17147.7.

Section 17149.

Section 17151.

Section 17152.

Section 17153.5.

Section 17154.

Section 17155.

Section 17155.5.

Section 17156.

Section 17156.1.

Section 17156.5.

Section 17157.

Section 17158.

Section 17158.1.

Section 17158.2.

Section 17158.3.