Revenue and Taxation Code section 17132.1

(a)

For taxable years beginning on or after January 1, 2021, and until January 1, 2026, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.

(b)

This section shall remain in effect only until December 1, 2026, and as of that date is repealed.

Source: Section 17132.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17132.­1.­ (accessed May 9, 2025).

Last Updated

Apr. 24, 2025

§ 17132.1’s source at ca​.gov