BlackletterCalifornia law

Revenue and Taxation Code § 17132.1

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17132.1Official source ↗

Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.

For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.