Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17131.20 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17131.20
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a customer from a utility applicant under the 2022 California Arrearage Payment Program, pursuant to Article 13 (commencing with Section…
Citator
Cal. Rev. & Tax. Code § 17131.20 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a customer from a utility applicant under the 2022 California Arrearage Payment Program, pursuant to Article 13 (commencing with Section 16429.8) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code.
(b) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.