{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24326","citation":"Rev. & Tax. Code, § 24326","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 6. Gross Income [24271. - 24329.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6"},{"name":"ARTICLE 3. Other Exclusions [24320. - 24329.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6/article-3"}],"history":"Amended by Stats. 1997, Ch. 611, Sec. 79.   Effective October 3, 1997.","effective":"1997-10-03","html":"<p>(a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.</p><p>(b) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.</p>","text":"(a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided. (b) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/other-exclusions-24326","source":"California Legislative Information bulk export (pubinfo)"}