Section 17132.1 - [Effective until 12/1/2026] Exclusion of payments made by agent on behalf of nonresident alien(a) For taxable years beginning on or after January 1, 2021, and until January 1, 2026, a nonresident alien's gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.Ca. Rev. and Tax. Code § 17132.1
Added by Stats 2020 ch 102 (AB 2660),s 1, eff. 1/1/2021.