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 Dec. 8, 2025).

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17085.7
17086
17087
17087.5
17087.6
17088
17088.1
17088.3
17090
17091

Up to date

Verified:
Dec. 8, 2025

§ 17087's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17087

Original Source: Section 17087, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17087. (last accessed May 12, 2025).