Cal. RTC § 17155.5
This is the official text of Cal. RTC § 17155.5, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any other source of humanitarian reparations made for purposes of redressing the injustice done to persons who were required to perform slave or forced labor during World War II.
Status: in_force · Read it on the official government site
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