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Rev. & Tax. Code, § 17131.15 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17131.15

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 pursuant to Section 8161 of the Welfare and Institutions Code.

(b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

Notes and commentary — not statutory text

History

Added by renumbering Section 17131.12 (as added by Stats. 2022, Ch. 51, Sec. 2) by Stats. 2023, Ch. 131, Sec. 209. (AB 1754) Effective January 1, 2024. Repealed as of January 1, 2027, by its own provisions.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=17131.15.
Text hash
sha256 25b869df89a95fd1d9e391dfe4e27059e23560ac5fb7a7315307d87b2d1ab19b
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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