California § 17131.7. 17131.7. (Added by Stats. 2018, Ch. 52, Sec. 4.)

California Statutes

§ 17131.7. — 17131.7. (Added by Stats. 2018, Ch. 52, Sec. 4.)

California § 17131.7.

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 § 17131.7. (17131.7. (Added by Stats. 2018, Ch. 52, Sec. 4.)) 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 § 17131.7. (2026).

Text

(a)For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer.

(b)For purposes of this section, the following definitions shall apply:

(1)“Earned income” has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase “but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state” for the phrase “but only if such amounts are includable in gross income for the taxable year.”

(2)“Eligible taxpayer” means an individual who is a member of a federally rec

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(a)
For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer.
(b)
For purposes of this section, the following definitions shall apply:
(1)
“Earned income” has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to
substitute the phrase “but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state” for the phrase “but only if such amounts are includable in gross income for the taxable year.”
(2)
“Eligible taxpayer” means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.
(3)
“Indian country” has the same meaning as provided in Section 30101.7.