California § 17158.1. 17158.1. (Amended by Stats. 2023, Ch. 196, Sec. 22.)

California Statutes

§ 17158.1. — 17158.1. (Amended by Stats. 2023, Ch. 196, Sec. 22.)

California § 17158.1.

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 § 17158.1. (17158.1. (Amended by Stats. 2023, Ch. 196, Sec. 22.)) 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 § 17158.1. (2026).

Text

(a)For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.

(b)Section 41 shall not apply to the exclusion allowed by this section.

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(a)
For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.
(b)
Section 41 shall not apply to the exclusion allowed by this section.