Rev. & Tax. Code, § 24311 · Article 2. Exclusions
Rev. & Tax. Code, § 24311
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 September 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.
(b) Section 41 shall not apply to the exclusion allowed by this section.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 196, Sec. 23. (SB 143) Effective September 13, 2023.
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=24311.
- Text hash
- sha256 f7bc2e7726766cbfa9b4f9755a5c5da3c17a8b0ee8a781ea560f71fa085c2b08
- 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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Revenue and Taxation Code
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