(a)Section 139C of the Internal Revenue Code, relating to…#
(a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply.
(b)This section shall apply to amounts received with…#
(b) This section shall apply to amounts received with respect to taxable years beginning on or after January 1, 2027.
(Added by Stats. 2025, Ch. 231, Sec. 24. (SB 711) Effective October 1, 2025.)