DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17158.5
§ 17138.2
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
(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(c) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.
(Added by Stats. 2022, Ch. 674, Sec. 1. (AB 2142) Effective September 28, 2022. Repealed as of December 1, 2027, by its own provisions.)
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