RTC §17131.7: (a) For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer.

(a) For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer. (b) For purposes of this section, the following definitions shall apply: (1) “Earned income” has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase “but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state” for the phrase “but only if such amounts are includable in gross income for the taxable year.” (2) “Eligible taxpayer” means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state. (3) “Indian country” has the same meaning as provided in Section 30101.7.