{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17090","citation":"Rev. & Tax. Code, § 17090","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-2"}],"history":"Added by Stats. 1992, Ch. 554, Sec. 6.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section <a href=\"/rtc/17149\">17149</a>.</p>","text":"Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section 17149.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-included-in-gross-income-17090","source":"California Legislative Information bulk export (pubinfo)"}