Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.
(Added by Stats. 2024, Ch. 266, Sec. 5. (AB 1878) Effective January 1, 2025.)
Section 17131.18
Rev. & Tax. Code § 17131.18, under Items Specifically Excluded from Gross Income.
Rev. & Tax. Code § 17131.18