GroundRules
RTC § 24308.1
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 6. Gross Income [24271. - 24329.]
- ARTICLE 2. Exclusions [24301. - 24315.]
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 Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:
(a) A thermal system as defined in Section 25600 of the Public Resources Code.
(b) A solar system as defined in Section 25600 of the Public Resources Code.
(c) A wind energy system device that produces electricity.
(d) A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.
Collected 2026-09-14T05:56:33Z. Source file · JSON