California Revenue and Taxation Code ARTICLE 3 - Items Specifically Excluded from Gross Income

• Section 17131.
  Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross...
• Section 17131.1.
  (a) Gross income does not include any excludable restitution payments received by an eligible individual (or the individual’s heirs or estate) and any excludable interest.(b) For purposes...
• Section 17131.2.
  (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...
• Section 17131.3.
  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...
• Section 17131.4.
  Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 7.5. Effective...
• Section 17131.5.
  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....
• Section 17131.6.
  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...
• Section 17131.9.
  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,...
• Section 17131.10.a.
  Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be...
• Section 17132.
  Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.(Added by Stats. 2002, Ch. 34, Sec. 8. Effective May 8, 2002....
• Section 17132.a.
  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.)
• Section 17132.4.
  (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...
• Section 17132.5.
  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...
• Section 17132.7.
  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...
• Section 17132.8.
  (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...
• Section 17132.11.
  (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...
• Section 17133.
  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...
• Section 17133.5.
  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...
• Section 17134.
  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...
• Section 17135.
  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...
• Section 17135.5.
  (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...
• Section 17136.
  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...
• Section 17138.
  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...
• Section 17138.1.
  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...
• Section 17138.2.
  (a) For taxable years beginning on or after January 1, 2014, and before January 1, 2019, gross income does not include any amount received as a...
• Section 17138.3.
  (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,...
• Section 17139.5.
  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...
• Section 17139.6.
  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....
• Section 17140.
  (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 17140.3.
  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...
• Section 17140.4.
  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...
• Section 17140.5.
  (a) Pursuant to Section 206 of the Servicemembers Civil Relief Act (50 U.S.C. Appen. Sec. 526), the period of a servicemember’s military service may not be...
• Section 17141.
  Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section...
• Section 17141.3.
  (a) Gross income shall not include any amount received by an employee from an employer to compensate for the additional federal income tax liability incurred by...
• Section 17142.
  Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits allowable...
• Section 17142.5.
  (a) For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous duty area shall be treated in the same manner as if...
• Section 17143.
  Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.(Amended by Stats. 1999, Ch....
• Section 17144.
  (a) Section 108(b)(2)(B) of the Internal Revenue Code, relating to general business credit, is modified by substituting “this part” in lieu of “Section 38 (relating to...
• Section 17144.5.
  (a) Section 108(a)(1)(E) of the Internal Revenue Code, is modified to provide that the amount excluded from gross income shall not exceed $500,000 ($250,000 in the...
• Section 17144.7.
  (a) Section 108(f)(1) of the Internal Revenue Code is modified to additionally provide that in the case of an individual, gross income does not include any...
• Section 17145.
  (a) A regulated investment company, as defined in Section 851 of the Internal Revenue Code, relating to definition of regulated investment company, or series thereof, is...
• Section 17146.
  The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.(Repealed and added by Stats....
• Section 17147.7.
  (a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity.(b) For the...
• Section 17149.
  (a) Gross income does not include compensation or the fair market value of any other benefit, except salary or wages, received by an employee from an...
• Section 17151.
  (a) Gross income of an employee does not include any amounts, not exceeding an aggregate amount of five thousand two hundred fifty dollars ($5,250) per calendar...
• Section 17152.
  Section 121 of the Internal Revenue Code, relating to exclusion of gain from sale of principal residence, is modified as follows:(a) The two-year period in Section...
• Section 17153.5.
  Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling...
• Section 17154.
  Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by substituting “which are...
• Section 17155.
  Gross income shall not include either of the following:(a) (1) Any amount, including any interest or property, that is received as compensation in any taxable year by...
• Section 17155.5.
  Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or any...
• Section 17156.
  (a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the 1999–2000...
• Section 17156.1.
  (a) Section 304(a) as added by Public Law 114-113, which is codified as Section 139F of the Internal Revenue Code, relating to certain amounts received by...
• Section 17156.5.
  Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to...
• Section 17157.
  Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.(Added by Stats....

Last modified: October 22, 2018