Section 17141.1.

Cal. Revenue and Taxation Code - RTC § 17141.1.
in effect
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Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code.

References

referencesCal. Government Code - GOV § 100800.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 17141.1. — Section 17141.1 | Revenue and Taxation Code - RTC | Corpus