Rev. & Tax. Code, § 17138.2 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17138.2
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, 2022, and before January 1, 2027, gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by a public water system, local government, or state agency for participation in a turf replacement water conservation program.
(b) For the purposes of this section, “public water system” shall have the same meaning as in Section 116275 of the Health and Safety Code.
(c) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 674, Sec. 1. (AB 2142) Effective September 28, 2022. Repealed as of December 1, 2027, by its own provisions.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§ionNum=17138.2.
- Text hash
- sha256 90c9d8c54ec650446c147132fefe6739a535c5f4c10bebd1a743613368f05848
- 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.
Health and Safety 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.