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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

7,339 sections·Filtered byTitle RTC✕

Rev. & Tax. Code § 17131.12 Section 17131.12
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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 J…
Rev. & Tax. Code § 17131.13 Section 17131.13
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Gross income does not include any payment received by an individual pursuant to Section 8257 of the Welfare and Institutions Code. (Added by Stats. 2023, Ch. 40, Sec. 21. (AB 129) Effective July 10, 2023.)
Rev. & Tax. Code § 17131.14 Section 17131.14
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Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections 13955 and 13970 of the Government Code. (Added by Stats. 2024, Ch. 119, Sec. 1. (AB 2979) Effective July 15, 2024.)
Rev. & Tax. Code § 17131.15 Section 17131.15
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(a) Gross income does not include any payments received by an individual pursuant to Section 8161 of the Welfare and Institutions Code. (b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed. (Added by renumbering Section 17131.12 (as …

Showing 2,051–2,100 of 7,339

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Rev. & Tax. Code § 17131.16 Section 17131.16

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(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a customer from a community water system or wastewater treatment provider pursuant to the Water and Wastewater System Paymen…

Rev. & Tax. Code § 17131.17 Section 17131.17

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(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a customer from a utility applicant under the California Arrearage Payment Program (CAPP), pursuant to the California Arrear…

Rev. & Tax. Code § 17131.18 Section 17131.18

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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.)

Rev. & Tax. Code § 17131.2 Section 17131.2

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(a) Gross income does not include any excludable settlement payments received by an eligible individual (or the individual’s heirs or estate) and any excludable interest. (b) For purposes of this section: (1) The basis of any property received by an eligible individual (or the in…

Rev. & Tax. Code § 17131.20 Section 17131.20

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(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a customer from a utility applicant under the 2022 California Arrearage Payment Program, pursuant to Article 13 (commencing …

Rev. & Tax. Code § 17131.21 Section 17131.21

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(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount relating to the discharge of any unpaid fees due or owed by a student to a community college which was discharged pursuant to subparagraph (G) of para…

Rev. & Tax. Code § 17131.22 Section 17131.22

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(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include amounts of certain emergency financial aid grants received by a student in postsecondary education pursuant to, or described in, any of the following: (1) Sectio…

Rev. & Tax. Code § 17131.3 Section 17131.3

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Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (Public Law 111-5) to a person that places in service specified energy property shall not be includable in the gross income or the alte…

Rev. & Tax. Code § 17131.4 Section 17131.4

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(a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply. (b) Section 106(g) of the Internal Revenue Code, relating to qualified small employer health reimbursement arrangement, shall not apply. (Amended by Stats. 2025…

Rev. & Tax. Code § 17131.5 Section 17131.5

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Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 7.6. Effective October 7, 2005.)

Rev. & Tax. Code § 17131.6 Section 17131.6

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Section 107 of the Internal Revenue Code is modified by substituting in paragraph (2) the phrase “the rental allowance paid to him or her as part of his or her compensation, to the extent used by him or her to rent or provide a home” in lieu of the phrase “the rental allowance pa…

Rev. & Tax. Code § 17131.7 Section 17131.7

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(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 …

Rev. & Tax. Code § 17131.8 Section 17131.8

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(a) For taxable years beginning on or after January 1, 2019, gross income does not include any covered loan amount forgiven pursuant to Section 1106 of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 116-136), pursuant to the Paycheck Protection Program and Hea…

Rev. & Tax. Code § 17131.9 Section 17131.9

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Gross income does not include any supplementary payment received by an individual pursuant to Section 12306.6 of the Welfare and Institutions Code. (Added by Stats. 2010, Ch. 725, Sec. 8. (AB 1612) Effective October 19, 2010. Note: See Sec. 32 of Ch. 725.)

Rev. & Tax. Code § 17132 Section 17132

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Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply. (Added by Stats. 2002, Ch. 35, Sec. 8. Effective May 8, 2002.)

Rev. & Tax. Code § 17132.1 Section 17132.1

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For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537. (Amended by Stats. 2025, Ch. 73, Sec. 1. (AB 1518) Effective January 1, 2026.)

Rev. & Tax. Code § 17132.10 Section 17132.10

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(a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income shall not include annuity payments received by a qualified taxpayer during the taxable year, not to exceed twenty thousand dollars ($20,000), pursuant to a United States Departme…

Rev. & Tax. Code § 17132.11 Section 17132.11

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(a) For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1098e of Title 20 of the United States Code relating to income-based repayment. (b) For t…

Rev. & Tax. Code § 17132.3 Section 17132.3

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(a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment made pursuant to Section 6417 of the Internal Revenue Code, as added by Public Law 117-169, relating to elective payment of applicable credits. Secti…

Rev. & Tax. Code § 17132.4 Section 17132.4

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(a) For taxable years beginning on or after January 1, 2005, gross income does not include the death benefits received by an eligible individual. (b) For purposes of this section: (1) “Death benefit” means the entire amount of the death benefit payment made pursuant to Chapter 3.…

Rev. & Tax. Code § 17132.5 Section 17132.5

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Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows: (a) Section 101(h) of the Internal Revenue Code, relating to survivor benefits attributable to service by a public safety officer who is killed in the line of duty, is modified t…

Rev. & Tax. Code § 17132.7 Section 17132.7

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A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for purposes of this part, Part 10.2 (commencing with Section 18401) and Part 11 (commencing with Section 23001) as damages described in S…

Rev. & Tax. Code § 17132.8 Section 17132.8

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(a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any amount received from the Virginia Polytechnic Institute and State University, out of amounts transferred from the Hokie Spirit…

Rev. & Tax. Code § 17132.9 Section 17132.9

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(a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income shall not include retirement pay received by a qualified taxpayer during the taxable year, not to exceed twenty thousand dollars ($20,000), from the federal government for servic…

Rev. & Tax. Code § 17133 Section 17133

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Income which this state is prohibited from taxing includes interest on bonds issued by this state or a local government in this state, and the determination of whether a bond is issued by this state or a local government in this state shall be made without regard to (a) the sourc…

Rev. & Tax. Code § 17133.5 Section 17133.5

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The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the gain or loss from the sale or transfer of bonds from the provisions of this part: “The issuance, transfer and interest income earned on any bonds issued by an agency (state or loca…

Rev. & Tax. Code § 17134 Section 17134

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Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in conne…

Rev. & Tax. Code § 17135 Section 17135

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The use of an automobile by a special agent of federal or state taxing agencies shall be treated in the manner provided for by Section 1567 of Public Law 99-514. (Added by Stats. 1987, Ch. 1138, Sec. 56. Effective September 25, 1987. Applicable to taxable years beginning on or af…

Rev. & Tax. Code § 17135.5 Section 17135.5

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(a) Gross income does not include cost-share payments received by forest landowners from the Department of Forestry and Fire Protection pursuant to the California Forest Improvement Act of 1978 (Part 2.5 (commencing with Section 4790) of Division 1 of the Public Resources Code) o…

Rev. & Tax. Code § 17136 Section 17136

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Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions: (a) S…

Rev. & Tax. Code § 17138 Section 17138

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Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred for the purchase or installation of any of the following devices shall be treated as a refund or price adjustment of amounts payable to that w…

Rev. & Tax. Code § 17138.1 Section 17138.1

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Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public …

Rev. & Tax. Code § 17138.2 Section 17138.2

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(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by a public water system, local government, or state agency for participation in a …

Rev. & Tax. Code § 17138.3 Section 17138.3

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(a) For each taxable year beginning on or after July 1, 2015, gross income does not include an amount received as a loan forgiveness, grant, credit, rebate, voucher, or other financial incentive issued by the California Residential Mitigation Program or the California Earthquake …

Rev. & Tax. Code § 17138.4 Section 17138.4

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(a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) The term “qualified amount” includes any of the following: (A) Amounts received by a qualified taxpayer during the remediation of the Carousel Housing Tr…

Rev. & Tax. Code § 17138.5 Section 17138.5

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(a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) “Qualified amount” means any amount received in settlement by a qualified taxpayer from the Fire Victims Trust, established pursuant to the order of the …

Rev. & Tax. Code § 17138.6 Section 17138.6

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(a) For taxable years beginning before January 1, 2027, gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) “Qualified amount” means any amount received in settlement by a qualified taxpayer from Southern Cali…

Rev. & Tax. Code § 17138.7 Section 17138.7

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(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2030, gross income shall not include any qualified amount received by a qualified taxpayer in the taxable year. (b) For purposes of this section, the following definitions shall apply: (1) “Qualifi…

Rev. & Tax. Code § 17138.8 Section 17138.8

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(a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, gross income shall not include any amount received by a qualified taxpayer as a California qualified wildfire loss mitigation payment. (b) For purposes of this section, the following definiti…

Rev. & Tax. Code § 17139.2 Section 17139.2

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(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) “Qualified amount” means any amount received in settlement by a qual…

Rev. & Tax. Code § 17139.3 Section 17139.3

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(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) “Qualified amount” means any amount received in settlement by a qual…

Rev. & Tax. Code § 17139.5 Section 17139.5

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For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income. (Added by Stats. 2000, Ch. 31, Sec. 2…

Rev. & Tax. Code § 17139.6 Section 17139.6

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Section 139A of the Internal Revenue Code, relating to federal subsidies for prescription drug plans, shall not apply. (Added by Stats. 2005, Ch. 691, Sec. 12. Effective October 7, 2005.)

Rev. & Tax. Code § 17140 Section 17140

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(a) For purposes of this section, the following terms have the following meanings as provided in the Golden State Scholarshare Trust Act (Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code): (1) “Beneficiary” has the meaning set forth in subd…

Rev. & Tax. Code § 17140.3 Section 17140.3

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Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the Internal Revenue Code is modified as follows: (1) By substituting the phrase “under this part and Part 11 (commencing with …

Rev. & Tax. Code § 17140.4 Section 17140.4

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For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102 of Division B of Public Law 113-295, shall apply, except as otherwise provided. (a) Section 529A(a) of the Internal Revenu…