Rev. & Tax. Code, § 17155.5 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17155.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any other source of humanitarian reparations made for purposes of redressing the injustice done to persons who were required to perform slave or forced labor during World War II.

Notes and commentary — not statutory text

History

Added by Stats. 2000, Ch. 685, Sec. 1. Effective September 27, 2000.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17155.5.
Text hash: sha256 f995b083dbc3ef6789cf1b2d4b0c92d05cdeab328bb67163a4eab81e2bfa0231
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.