{"data":{"id":"us-ca/rtc-17138.1","jurisdiction":"us-ca","citation":"RTC § 17138.1","heading":"","body":"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:\n(a) A thermal system as defined in Section 25600 of the Public Resources Code.\n(b) A solar system as defined in Section 25600 of the Public Resources Code.\n(c) A wind energy system device that produces electricity.\n(d) A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.","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":"5891b0f48f1197c41fa0d0ac47ae2c7eae8b97a7b0c1c23acf9247f6995000ab","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17138","next":"us-ca/rtc-17138.2"},"notice":"GroundRules: Original legal text. Not legal advice."}