{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17131.18","citation":"Rev. & Tax. Code, § 17131.18","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. 266, Sec. 5.   (AB 1878)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Gross income does not include any payment received by an individual pursuant to Section <a href=\"/gov/15990\">15990</a> of the Government Code.</p>","text":"Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17131-18","source":"California Legislative Information bulk export (pubinfo)"}