Cal. Rev. & Tax. Code § 17131.12
Items Specifically Excluded from Gross Income
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
(a) Section 139D of the Internal Revenue Code, relating to Indian health care benefits, as added by Section 9021 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall apply, except as otherwise provided.
(b) This section shall apply to benefits and coverage provided after March 23, 2010.
(c) This section shall not be construed to create an inference with respect to the exclusion from gross income of either of the following:
(1) Benefits provided by an Indian tribe or tribal organization that are not within the scope of this section.
(2) Benefits provided prior to the effective date of the act adding this section.
(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(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.