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Cal. Rev. & Tax. Code § 17132.1

Items Specifically Excluded from Gross Income

Redline — January 1, 2021 → current.View current text →
Current — January 1, 2025
As of January 1, 2021
(a) For taxable years beginning on or after January 1, 2021, and until January 1, 2026, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.
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.
(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.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.