Revenue and Taxation Code section 17158.1

(a)

For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.

(b)

Section 41 shall not apply to the exclusion allowed by this section.

Source: Section 17158.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17158.­1.­ (accessed May 9, 2025).

Last Updated

Apr. 24, 2025

§ 17158.1’s source at ca​.gov