California § 17138.1. 17138.1. (Added by Stats. 2002, Ch. 843, Sec. 1.)

California Statutes

§ 17138.1. — 17138.1. (Added by Stats. 2002, Ch. 843, Sec. 1.)

California § 17138.1.

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 § 17138.1. (17138.1. (Added by Stats. 2002, Ch. 843, Sec. 1.)) 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 § 17138.1. (2026).

Text

Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:

(a)A thermal system as defined in Section 25600 of the Public Resources Code.

(b)A solar system as defined in Section 25600 of the Public Resources Code.

(c)A wind energy system device that produces electricity.

(d)A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.

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Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:
(a)
A thermal system as defined in Section 25600 of the Public Resources Code.
(b)
A solar system as defined in Section 25600 of the Public Resources Code.
(c)
A wind energy system device that produces electricity.
(d)
A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.