CA Rev & Tax Code Section 17138.2


For taxable years beginning on or after January 1, 2014, and before January 1, 2019, gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by a local water agency or supplier for participation in a turf removal water conservation program.


This section shall remain in effect only until December 1, 2019, and as of that date is repealed.
Last Updated

Aug. 19, 2023

§ 17138.2’s source at ca​.gov