Revenue and Taxation Code section 17087


(a)

Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.

(b)

Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply.

(c)

Section 105(h) of the Internal Revenue Code, relating to sick pay under the Railroad Unemployment Insurance Act, shall not apply.

Source: Section 17087, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17087.­ (updated Oct. 10, 1999; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 17087's source at ca​.gov