{"data":{"id":"us-ca/rtc-17131.20","jurisdiction":"us-ca","citation":"RTC § 17131.20","heading":"","body":"(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a customer from a utility applicant under the 2022 California Arrearage Payment Program, pursuant to Article 13 (commencing with Section 16429.8) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code.\n(b) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.","path":["Revenue and Taxation Code - RTC","DIVISION 2.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":"e5f4d05c6081ae85611d10918b33ecf32dc6ba7dea7face3eba5b263b828960b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17131.18","next":"us-ca/rtc-17131.21"},"notice":"GroundRules: Original legal text. Not legal advice."}