Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17131.12 — Items Specifically Excluded from Gross Income

Cal. Rev. & Tax. Code § 17131.12

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2022-06-30
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.

Citator

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(a) Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.

(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.