California · Revenue and Taxation Code - RTC
RTC §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 Institutio
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(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 (b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.
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