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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

§ 17158.1

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

(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.

(b) Section 41 shall not apply to the exclusion allowed by this section.

(Amended by Stats. 2023, Ch. 196, Sec. 22. (SB 143) Effective September 13, 2023.)

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California Revenue and Taxation Code

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