DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17157

§ 17141.3

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) Gross income shall not include any amount received by an employee from an employer to compensate for the additional federal income tax liability incurred by the employee because, for federal income tax purposes, the same-sex spouse or domestic partner of the employee is not considered the spouse of the employee under Section 105(a) or Section 106(a) of the Internal Revenue Code, including any compensation for the additional federal income tax liability incurred with respect to those amounts.

(b) This section shall remain in effect only until January 1, 2019, and as of that date is repealed.

(Added by renumbering Section 17141 (as added by Stats. 2013, Ch. 439, Sec. 1) by Stats. 2015, Ch. 303, Sec. 467. (AB 731) Effective January 1, 2016. Repealed as of January 1, 2019, by its own provisions.)

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California Revenue and Taxation Code

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