California § 17131.17. 17131.17. (Added by Stats. 2022, Ch. 3, Sec. 10.)

California Statutes

§ 17131.17. — 17131.17. (Added by Stats. 2022, Ch. 3, Sec. 10.)

California § 17131.17.

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 § 17131.17. (17131.17. (Added by Stats. 2022, Ch. 3, Sec. 10.)) 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 § 17131.17. (2026).

Text

(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 utility applicant under the California Arrearage Payment Program (CAPP), pursuant to the California Arrearage Payment Program Under the American Rescue Plan Act of 2021 (Article 12 (commencing with Section 16429.5) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code).

(b)This section shall remain in effect only until December 1, 2026, and as of that date is repealed.

Free access — add to your briefcase to read the full text and ask questions with AI

(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 utility applicant under the California Arrearage Payment Program (CAPP), pursuant to the California Arrearage Payment Program Under the American Rescue Plan Act of 2021 (Article 12 (commencing with Section 16429.5) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code).
(b)
This section shall remain in effect only until December 1, 2026, and as of that date is repealed.