Rev. & Tax. Code, § 17131.18 · Article 3. Items Specifically Excluded from Gross Income

Rev. & Tax. Code, § 17131.18

Verbatim from the official edition

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

Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.

Notes and commentary — not statutory text

History

Added by Stats. 2024, Ch. 266, Sec. 5. (AB 1878) Effective January 1, 2025.

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=17131.18.
Text hash: sha256 27f0da1e2944228f18ff6fc6e9328c698485e081dee6ca43d1f0de3cecbeedc5
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

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Government Code

Gov. Code, § 15990Printed as Section 15990 of the Government Code

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.