{"data":{"id":"us-ca/rtc-17131.12","jurisdiction":"us-ca","citation":"RTC § 17131.12","heading":"","body":"(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and Institutions Code.\n(b) This section shall become inoperative on July 1, 2026, and, as of January 1, 2027, is repealed.","path":["Revenue and Taxation Code - RTC","DIVISION 2.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 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"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":"344c861503f28c155fb249003777800691e1bcf4d6e8070df6fd7e98f2ca6475","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17131.11","next":"us-ca/rtc-17131.13"},"notice":"GroundRules: Original legal text. Not legal advice."}