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Rev. & Tax. Code, § 17131.12 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17131.12

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(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(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.

Notes and commentary — not statutory text

History

Added by Stats. 2022, Ch. 50, Sec. 12. (SB 187) Effective June 30, 2022. Inoperative July 1, 2026, by its own provisions. Repealed as of January 1, 2027, by its own provisions.

Source of truth

Edition
As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17131.12.
Text hash
sha256 344c861503f28c155fb249003777800691e1bcf4d6e8070df6fd7e98f2ca6475
Composed by
compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

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