{"data":{"id":"us-ca/rtc-17138","jurisdiction":"us-ca","citation":"RTC § 17138","heading":"","body":"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 for the purchase or installation of any of the following devices shall be treated as a refund or price adjustment of amounts payable to that water or energy agency or supplier:\n(a) A water conservation water closet that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than 1.6 gallons per flush, or for the installation of a urinal that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than one gallon per flush.\n(b) A water and energy efficient clothes washer that meets a 1.04 modified energy factor and 9.5 water use efficiency factor as determined by the State Energy Resources and Conservation Commission.\n(c) A plumbing device necessary to serve the recycled water uses described in Sections 13553 and 13554 of the Water Code.","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":"bbfe6dab4a30425a8e8c078c3149e8b1fc1866e6286ef605dd1df27ff2ac8e9e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17136","next":"us-ca/rtc-17138.1"},"notice":"GroundRules: Original legal text. Not legal advice."}