Current through the 2023 Legislative Session.
Section 17131.12 - [Operative until 7/1/2026] Payments received pursuant to Section 18977 excluded from gross income(a) Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.Ca. Rev. and Tax. Code § 17131.12
Added by Stats 2022 ch 50 (SB 187),s 12, eff. 6/30/2022.Repealed by Stats 2015 ch 359 (AB 154),s 7, eff. 9/30/2015, op. for taxable years beginning on or after 1/1/2015.Added by Stats 2011 ch 727 (AB 242),s 16, eff. 1/1/2012.