Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code.
Cal. Rev. & Tax. Code § 17141.1
Items Specifically Excluded from Gross Income
Added by Stats. 2019, Ch. 38, Sec. 36
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.