{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17156","citation":"Rev. & Tax. Code, § 17156","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. 1999, Ch. 619, Sec. 2.   Effective October 10, 1999.   Note: The Assembly Bill 110 referred to in the text became Ch. 619.","effective":"1999-10-10","html":"<p>(a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the 1999–2000 Regular Session.</p><p>(b) This section shall apply to taxable years beginning on or after January 1, 1999.</p>","text":"(a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the 1999–2000 Regular Session. (b) This section shall apply to taxable years beginning on or after January 1, 1999.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17156","source":"California Legislative Information bulk export (pubinfo)"}