Cal. Rev. & Tax. Code § 17141
Items Specifically Excluded from Gross Income
Redline — January 1, 2013 → current.View current text →
Current — January 1, 2015
As of January 1, 2013
(a) Gross income shall not include any amount received by an employee from an employer to compensate for the additional federal income tax liability incurred by the employee because, for federal income tax purposes, the same-sex spouse or domestic partner of the employee is not considered the spouse of the employee under Section 105(a) or Section 106(a) of the Internal Revenue Code, including any compensation for the additional federal income tax liability incurred with respect to those amounts.
(b) This section shall remain in effect only until January 1, 2019, and as of that date is repealed.
Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.