California Statutes

§ 17131.12. — 17131.12. (Added by Stats. 2022, Ch. 50, Sec. 12.)

California § 17131.12.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 3.ARTICLE 3. Items Specifically Excluded from Gross Income

This text of California § 17131.12. (17131.12. (Added by Stats. 2022, Ch. 50, Sec. 12.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17131.12. (2026).

Text

(a)Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.
(b)This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.

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Legislative History

Added by Stats. 2022, Ch. 50, Sec. 12. (SB 187) Effective June 30, 2022. Inoperative July 1, 2026, by its own provisions. Repealed as of January 1, 2027, by its own provisions.

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California § 17131.12., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17131.12..