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Earlier editions: 2020-112018-112026-09

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

§ 17131.15

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

(a) Gross income does not include any payments received by an individual pursuant to Section 8161 of the Welfare and Institutions Code.

(b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

(Added by renumbering Section 17131.12 (as added by Stats. 2022, Ch. 51, Sec. 2) by Stats. 2023, Ch. 131, Sec. 209. (AB 1754) Effective January 1, 2024. Repealed as of January 1, 2027, by its own provisions.)

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California Revenue and Taxation Code

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