Revenue and Taxation Code section 17131.12


(a)

Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to Section 18997 of the Welfare and Institutions Code.

(b)

This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.
Last Updated

Apr. 24, 2025

§ 17131.12’s source at ca​.gov