ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]

Article 3 repealed and added by Stats. 1983, Ch. 488, Sec. 26.

§§ 17131–17158.5 · 89 sections

§ 17131 Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall…
§ 17131.1 (a) Gross income does not include any excludable restitution payments received by an eligible individual (or the individual’s heirs or estate) and any…
§ 17131.2 (a) Gross income does not include any excludable settlement payments received by an eligible individual (or the individual’s heirs or estate) and any…
§ 17131.3 Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (Public Law…
§ 17131.4 (a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply. (b) Section 106(g) of the Internal…
§ 17131.5 Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.
§ 17131.6 Section 107 of the Internal Revenue Code is modified by substituting in paragraph (2) the phrase “the rental allowance paid to him or her as part of his or her…
§ 17131.7 (a) For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer. (b) For purposes of this…
§ 17131.8 (a) For taxable years beginning on or after January 1, 2019, gross income does not include any covered loan amount forgiven pursuant to Section 1106 of the…
§ 17131.9 Gross income does not include any supplementary payment received by an individual pursuant to Section 12306.6 of the Welfare and Institutions Code.
§ 17131.10 Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be…
§ 17131.11 Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.
§ 17131.12 (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… see note
§ 17131.13 Gross income does not include any payment received by an individual pursuant to Section 8257 of the Welfare and Institutions Code.
§ 17131.14 Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections 13955 and 13970 of the Government Code.
§ 17131.15 (a) Gross income does not include any payments received by an individual pursuant to Section 8161 of the Welfare and Institutions Code. (b) This section shall…
§ 17131.16 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a…
§ 17131.17 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a…
§ 17131.18 Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.
§ 17131.20 (a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a…
§ 17131.21 (a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount relating to the discharge of…
§ 17131.22 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include amounts of certain emergency financial…
§ 17132.1 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…
§ 17132.3 (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment made pursuant to Section…
§ 17132.4 (a) For taxable years beginning on or after January 1, 2005, gross income does not include the death benefits received by an eligible individual. (b) For…
§ 17132.5 Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows: (a) Section 101(h) of the Internal Revenue Code, relating…
§ 17132.7 A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for purposes of…
§ 17132.8 (a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any…
§ 17132.9 (a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income shall not include retirement pay received by a qualified…
§ 17132.10 (a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income shall not include annuity payments received by a…
§ 17132.11 (a) For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education…
§ 17133 Income which this state is prohibited from taxing includes interest on bonds issued by this state or a local government in this state, and the determination of…
§ 17133.5 The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the gain or loss from the sale or transfer of bonds from the…
§ 17134 Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section…
§ 17135 The use of an automobile by a special agent of federal or state taxing agencies shall be treated in the manner provided for by Section 1567 of Public Law…
§ 17135.5 (a) Gross income does not include cost-share payments received by forest landowners from the Department of Forestry and Fire Protection pursuant to the…
§ 17136 Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a…
§ 17138 Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred for the purchase or…
§ 17138.1 Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public…
§ 17138.2 (a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount received as a rebate,…
§ 17138.3 (a) For each taxable year beginning on or after July 1, 2015, gross income does not include an amount received as a loan forgiveness, grant, credit, rebate,…
§ 17138.4 (a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) The term “qualified amount”…
§ 17138.5 (a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) “Qualified amount” means any…
§ 17138.6 (a) For taxable years beginning before January 1, 2027, gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes…
§ 17138.7 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2030, gross income shall not include any qualified amount received by a…
§ 17138.8 (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income shall not include any amount received by a qualified…
§ 17139.2 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include any qualified amount received by a…
§ 17139.3 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include any qualified amount received by a…
§ 17139.5 For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in…
§ 17139.6 Section 139A of the Internal Revenue Code, relating to federal subsidies for prescription drug plans, shall not apply.
§ 17140 (a) For purposes of this section, the following terms have the following meanings as provided in the Golden State Scholarshare Trust Act (Article 19…
§ 17140.3 Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the…
§ 17140.4 For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102…
§ 17140.5 (a) Pursuant to Section 206 of the Servicemembers Civil Relief Act (50 U.S.C. Appen. Sec. 526), the period of a servicemember’s military service may not be…
§ 17141 Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with…
§ 17141.1 Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code.
§ 17141.5 (a) Notwithstanding any other law or guidance, for taxable years beginning on or after January 1, 2023, gross income does not include either of the following:…
§ 17142 Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits…
§ 17142.5 (a) For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous duty area shall be treated in the same manner as if it were a…
§ 17143 Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.
§ 17144 (a) Section 108(b)(2)(B) of the Internal Revenue Code, relating to general business credit, is modified by substituting “this part” in lieu of “Section 38…
§ 17144.5 (a) (1) Section 108(a)(1)(E) of the Internal Revenue Code is modified to provide that the amount excluded from gross income shall not exceed five hundred…
§ 17144.8 (a) Section 108(f)(5) of the Internal Revenue Code, relating to discharges on account of death or disability, as added by Section 11031(a) of the federal Tax…
§ 17145 (a) A regulated investment company, as defined in Section 851 of the Internal Revenue Code, relating to definition of regulated investment company, or series…
§ 17146 The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.
§ 17147.7 (a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity. (b) For the…
§ 17149 (a) Gross income does not include compensation or the fair market value of any other benefit, except salary or wages, received by an employee from an employer…
§ 17149.1 Section 132(f)(8) of the Internal Revenue Code, relating to suspension of qualified bicycle commuting reimbursement exclusion, shall not apply.
§ 17149.2 Section 132(g)(2) of the Internal Revenue Code, relating to qualified moving expense reimbursement suspension for taxable years 2018 to 2025, shall not apply.
§ 17151 (a) Gross income of an employee does not include any amounts, not exceeding an aggregate amount of five thousand two hundred fifty dollars ($5,250) per…
§ 17151.1 For taxable years beginning on or after January 1, 2026, Section 128 of the Internal Revenue Code, relating to employer contributions to 530A accounts, added…
§ 17151.2 For taxable years beginning on or after January 1, 2026, Section 139J of the Internal Revenue Code, relating to certain contributions to 530A accounts, added…
§ 17152 Section 121 of the Internal Revenue Code, relating to exclusion of gain from sale of principal residence, is modified as follows: (a) The two-year period in…
§ 17153.5 Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling…
§ 17154 Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by…
§ 17155 Gross income shall not include either of the following: (a) (1) Any amount, including any interest or property, that is received as compensation in any taxable…
§ 17155.5 Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or…
§ 17156 (a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the 1999–2000 Regular…
§ 17156.1 Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
§ 17156.2 (a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply. (b) This section shall…
§ 17156.5 Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to…
§ 17157 Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.
§ 17157.5 (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income does not include any Chiquita Canyon elevated temperature…
§ 17158 (a) Gross income does not include any of the following grant allocations: (1) For taxable years beginning on or after January 1, 2020, and before January 1,…
§ 17158.1 (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…
§ 17158.2 (a) For taxable years beginning on or after January 1, 2020, gross income does not include any amount awarded as a restaurant revitalization grant pursuant to…
§ 17158.3 (a) For taxable years beginning on or after January 1, 2019, gross income does not include any amount awarded as a shuttered venue operator grant pursuant to…
§ 17158.4 Section 343 of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113), relating to exclusion from gross income of certain coal power grants…
§ 17158.5 Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages…