Cal. Rev. & Tax. Code § 17131.11
Items Specifically Excluded from Gross Income
Redline — January 1, 2021 → current.View current text →
Current — January 1, 2025
As of January 1, 2021
(a) Gross income does not include any payments received by an individual pursuant to Section 8150, 8150.2, or 8151 of the Welfare and Institutions Code.
(b) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.