{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17131.9","citation":"Rev. & Tax. Code, § 17131.9","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. 2010, Ch. 725, Sec. 8.   (AB 1612)   Effective October 19, 2010.   Note: See Sec. 32 of Ch. 725.","effective":"2010-10-19","html":"<p>Gross income does not include any supplementary payment received by an individual pursuant to Section <a href=\"/wic/12306.6\">12306.6</a> of the Welfare and Institutions Code.</p>","text":"Gross income does not include any supplementary payment received by an individual pursuant to Section 12306.6 of the Welfare and Institutions Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17131-9","source":"California Legislative Information bulk export (pubinfo)"}