California Revenue and Taxation Code

§ 17737

RTC § 17737 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 9

Statute text

(a)For purposes of computing the taxable income of the estate or trust and the taxable income of a spouse to whom Section 682(a) of the Internal Revenue Code, relating to income of an estate or trust in the case of divorce, etc., as it read on January 1, 2015, applies, that spouse shall be considered as the beneficiary for purposes of this chapter.

(b)Subdivision (a) shall not apply for any divorce or separation instrument executed after December 31, 2025, or for any divorce or separation instrument executed on or before December 31, 2025, and modified after that date, if the modification expressly provides that the amendments made by this subdivision apply to such modification.

(c)This section shall remain in effect only until December 1, 2027, and as of that date is repealed.

Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 57. (SB 711) Effective October 1, 2025. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Stats. 1987, Ch. 1138. Repealed as of December 1, 2027, by its own provisions.