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    • Alabama—Sales and Use Tax: Birmingham Removes Use Tax Discount, Disallows ACH Payments
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    • California—Corporate, Personal Income Taxes: "Tax Liability" Redefined for Purposes of Statute of Limitations on Collections
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    State Tax Day - Current, S.7, California—Corporate, Personal Income Taxes: Boyle Heights Fire Settlement Amounts Excluded From Gross Income, (Sep 29, 2026)

    For taxable years beginning on or after January 1, 2027, and before January 1, 2032, California allows an exclusion from gross income for settlement amounts received by a qualified taxpayer in connection with the 2026 Boyle Heights fire incident. The ...

    For taxable years beginning on or after January 1, 2027, and before January 1, 2032, California allows an exclusion from gross income for settlement amounts received by a qualified taxpayer in connection with the 2026 Boyle Heights fire incident. The 2026 Boyle Heights fire incident is the fire incident that began on June 17, 2026, proclaimed a state of emergency by the governor on June 21, 2026, at a Lineage cold storage facility in the City of Los Angeles.

    A qualified taxpayer for purposes of the exclusion is a taxpayer who:

    • owned real property in, had a place of business within, or resided within the County of Los Angeles during the 2026 Boyle Heights fire incident; and

    • paid or incurred expenses and received amounts from a settlement entity arising out of the 2026 Boyle Heights fire incident.

    A.B. 817, Laws 2026, applicable as noted

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