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

§ 17141.1

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code.

(Added by Stats. 2019, Ch. 38, Sec. 36. (SB 78) Effective June 27, 2019.)

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California Revenue and Taxation Code

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