California · Revenue and Taxation Code - RTC

RTC §17147.7: (a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity.

Civil

What this law says, in plain English

Income received as a reward from an authorized crime hotline is excluded from gross income for tax purposes, except for employees of the agency or organization operating the hotline.

Read the full statutory text
(a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity. (b) For the purposes of this section, “crime hotline” means any method of direct communication established by a government agency or a private, nonprofit organization exempt from taxation under Section 23701d for the purpose of permitting individuals to report criminal activity to that agency or organization, or any other designated government agency. (c) This section shall not apply to an employee of an agency or organization establishing or operating a crime hotline or to an employee of an organization that has contributed to the reward described in subdivision (a).

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.