California Revenue and Taxation Code

§ 17132.5

RTC § 17132.5 Effective Jan 1, 2011Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows:

(a)Section 101(h) of the Internal Revenue Code, relating to survivor benefits attributable to service by a public safety officer who is killed in the line of duty, is modified to apply to amounts received in taxable years beginning after December 31, 1996, with respect to individuals dying after December 31, 1996.

(b)(1) Section 101 of the Internal Revenue Code, as modified by subdivision (a) is modified to additionally provide that Section 101(h) of the Internal Revenue Code shall not apply to survivor benefits attributable to service by a public safety officer who is killed in the line of duty with respect to deaths occurring before December 31, 1996, that would otherwise be eligible for exclusion pursuant to Section 101(h) of the Internal Revenue Code, as modified by Public Law 107-15.

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Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 12. (SB 401) Effective January 1, 2011.