Revenue and Taxation Code § 17131.12

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026 · not in forceRev. & Tax. Code, § 17131.12Official source ↗

Added by Stats. 2022, Ch. 50, Sec. 12. (SB 187) Effective June 30, 2022. Inoperative July 1, 2026, by its own provisions. Repealed as of January 1, 2027, by its own provisions.

No version of this section is in force on September 28, 2026; the latest listed version is shown.

(a) Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.

(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.