Revenue and Taxation Code section 17131.20

(a)

For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a customer from a utility applicant under the 2022 California Arrearage Payment Program, pursuant to Article 13 (commencing with Section 16429.8) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code.

(b)

This section shall remain in effect only until December 1, 2027, and as of that date is repealed.

Source: Section 17131.20, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17131.­20.­ (updated Jun. 30, 2022; accessed Nov. 10, 2025).

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Verified:
Nov. 10, 2025

§ 17131.20's source at ca​.gov