California § 17138.2. 17138.2. (Added by Stats. 2022, Ch. 674, Sec. 1.)

California Statutes

§ 17138.2. — 17138.2. (Added by Stats. 2022, Ch. 674, Sec. 1.)

California § 17138.2.

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 § 17138.2. (17138.2. (Added by Stats. 2022, Ch. 674, 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 § 17138.2. (2026).

Text

(a)For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by a public water system, local government, or state agency for participation in a turf replacement water conservation program.

(b)For the purposes of this section, “public water system” shall have the same meaning as in Section 116275 of the Health and Safety Code.

(c)This section shall remain in effect only until December 1, 2027, and as of that date is repealed.

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(a)
For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by a public water system, local government, or state agency for participation in a turf replacement water conservation program.
(b)
For the purposes of this section, “public water system” shall
have the same meaning as in Section 116275 of the Health and Safety Code.
(c)
This section shall remain in effect only until December 1, 2027, and as of that date is repealed.