Rev. & Tax. Code, § 17501.5 · Chapter 5. Deferred Compensation
Rev. & Tax. Code, § 17501.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code or other federal law shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to distributions after December 31, 2001, except as otherwise provided:
(a) Section 72, relating to annuities and certain proceeds of endowment and life insurance contracts.
(b) Section 219, relating to retirement savings.
(c) Section 401, relating to qualified pension, profit-sharing, and stock bonus plans.
(d) Section 402, relating to taxability of beneficiary of employees’ trust.
(e) Section 403, relating to taxation of employee annuities.
(f) Section 408, relating to individual retirement accounts.
(g) Section 415, relating to limitations on benefits and contribution under qualified plans.
(h) Section 457, relating to deferred compensation plans of state and local governments and tax-exempt organizations.
(i) Subsections (h)(3) and (h)(5) of Section 1122 of the Tax Reform Act of 1986.
Notes and commentary — not statutory text
History
Added by Stats. 2002, Ch. 30, Sec. 1. Effective April 26, 2002. Applicable as provided in Sec. 4 of Ch. 30.
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§ionNum=17501.5.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 72Printed as Section 72
- Rev. & Tax. Code, § 219Printed as Section 219
- Rev. & Tax. Code, § 401Printed as Section 401
- Rev. & Tax. Code, § 402Printed as Section 402
- Rev. & Tax. Code, § 403Printed as Section 403
- Rev. & Tax. Code, § 408Printed as Section 408
- Rev. & Tax. Code, § 457Printed as Section 457
- Rev. & Tax. Code, div. 2, pt. 10.2ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSPrinted as Part 10.2 (commencing with Section 18401)
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
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.