Revenue and Taxation Code section 17091

(a)

Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, as it read on January 1, 2015, shall apply, except as otherwise provided.

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This section shall remain in effect only until December 1, 2027, and as of that date is repealed.

Source: Section 17091, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17091.­ (updated Oct. 1, 2025; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 17091's source at ca​.gov