Revenue and Taxation Code section 24311

(a)

For taxable years beginning on or after September 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 24311, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24311. (updated Sep. 13, 2023; accessed Aug. 4, 2025).

Up to date

Verified:
Aug. 4, 2025

§ 24311's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24311

Original Source: Section 24311, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24311. (last accessed May 12, 2025).