{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17131.14","citation":"Rev. & Tax. Code, § 17131.14","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 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-3"}],"history":"Added by Stats. 2024, Ch. 119, Sec. 1.   (AB 2979)   Effective July 15, 2024.","effective":"2024-07-15","html":"<p>Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections <a href=\"/gov/13955\">13955</a> and <a href=\"/gov/13970\">13970</a> of the Government Code.</p>","text":"Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections 13955 and 13970 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17131-14","source":"California Legislative Information bulk export (pubinfo)"}