CA Rev & Tax Code Section 24326


(a)

Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.

(b)

Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.
Last Updated

Aug. 19, 2023

§ 24326’s source at ca​.gov