BlackletterCalifornia law

Revenue and Taxation Code § 17131.18

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17131.18Official source ↗

Added by Stats. 2024, Ch. 266, Sec. 5. (AB 1878) Effective January 1, 2025.

Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.