Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code.
(Added by Stats. 2019, Ch. 38, Sec. 36. (SB 78) Effective June 27, 2019.)
Section 17141.1
Rev. & Tax. Code § 17141.1, under Items Specifically Excluded from Gross Income.
Rev. & Tax. Code § 17141.1