Rev. & Tax. Code, § 24308.4 · Article 2. Exclusions
Rev. & Tax. Code, § 24308.4
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 community water system or wastewater treatment provider pursuant to the Water and Wastewater System Payments Under the American Rescue Plan Act of 2021 (Chapter 4.7 (commencing with Section 116773) of Part 12 of Division 104 of the Health and Safety 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(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.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. 19. (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 Repealed as of December 1, 2026, by its own provisions.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=24308.4.
- Text hash
- sha256 21f03c9c1b1885560c18fc952ffacdec82c9f163952e7b381b3a83c712ed8b66
- 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
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