Cal. Rev. & Tax. Code § 24308

Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:

(a)Section 1078(f)(2) of that act shall not be applicable.

(b)This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.