{"data":{"id":"us-ca/rtc-17090","jurisdiction":"us-ca","citation":"RTC § 17090","heading":"","body":"Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section 17149.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 2. Items Specifically Included in Gross Income [17081. - 17091.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"300db9a54b96f0101b5991f9ef1da62dabbf3769445a15c8af0a695431379f5b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17088.3","next":"us-ca/rtc-17091"},"notice":"GroundRules: Original legal text. Not legal advice."}