{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17158.1","citation":"Rev. & Tax. Code, § 17158.1","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":"Amended by Stats. 2023, Ch. 196, Sec. 22.   (SB 143)   Effective September 13, 2023.","effective":"2023-09-13","html":"<p>(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.</p><p>(b) Section <a href=\"/rtc/41\">41</a> shall not apply to the exclusion allowed by this section.</p>","text":"(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code. (b) Section 41 shall not apply to the exclusion allowed by this section.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17158-1","source":"California Legislative Information bulk export (pubinfo)"}