Rev. & Tax. Code, § 17131.17 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17131.17
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a customer from a utility applicant under the California Arrearage Payment Program (CAPP), pursuant to the California Arrearage Payment Program Under the American Rescue Plan Act of 2021 (Article 12 (commencing with Section 16429.5) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code).
(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 3, Sec. 10. (SB 113) Effective February 9, 2022. Repealed as of December 1, 2026, by its own provisions.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§ionNum=17131.17.
- Text hash
- sha256 5e244aec13b275b12945816f3c77bee03ecb564008f352b0754dd8c162238620
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.