{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17131.15","citation":"Rev. & Tax. Code, § 17131.15","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 renumbering Section 17131.12 (as added by Stats. 2022, Ch. 51, Sec. 2) by Stats. 2023, Ch. 131, Sec. 209.   (AB 1754)   Effective January 1, 2024.   Repealed as of January 1, 2027, by its own provisions.","effective":"2024-01-01","html":"<p>(a) Gross income does not include any payments received by an individual pursuant to Section <a href=\"/wic/8161\">8161</a> of the Welfare and Institutions Code.</p><p>(b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.</p>","text":"(a) Gross income does not include any payments received by an individual pursuant to Section 8161 of the Welfare and Institutions Code. (b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17131-15","source":"California Legislative Information bulk export (pubinfo)"}