Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24308.1 — Exclusions
Cal. Rev. & Tax. Code § 24308.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-09-24
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code,…
Citator
Cal. Rev. & Tax. Code § 24308.1 — Exclusions is in force in the current edition of the Code, and nothing recorded condemns it.
Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:
(a) A thermal system as defined in Section 25600 of the Public Resources Code.
(b) A solar system as defined in Section 25600 of the Public Resources Code.
(c) A wind energy system device that produces electricity.
(d) A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.