California Revenue and Taxation Code

§ 17082

RTC § 17082 Effective Jan 1, 2026Div. 2 · Part 10 · Ch. 3 · Art. 2

Statute text

(a)For taxable years beginning on or after January 1, 2023, the income of an incomplete gift nongrantor trust shall be included in a qualified taxpayer’s gross income to the extent the income of the trust would be taken into account in computing the qualified taxpayer’s taxable income if the trust in its entirety were treated as a grantor trust under Section 17731.

(b)Notwithstanding subdivision (a), Section 17745 applies to distributions from an incomplete gift nongrantor trust.

(c)Notwithstanding subdivision (a), the income of an incomplete gift nongrantor trust shall not be included in a qualified taxpayer’s gross income for a taxable year if all of the following apply:

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Legislative history

Amended by Stats. 2025, Ch. 410, Sec. 2. (SB 376) Effective January 1, 2026.