Section 17131.12.
Cal. Revenue and Taxation Code - RTC § 17131.12.
in effect(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This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.
References
referencesCal. Welfare and Institutions Code - WIC § 18997.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026