{"data":{"id":"us-ca/rtc-17158.1","jurisdiction":"us-ca","citation":"RTC § 17158.1","heading":"","body":"(a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code.\n(b) Section 41 shall not apply to the exclusion allowed by this section.","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":"b156820c4ff46364cd733dd444515108734106228ef643c955bc93cd7d77b0fb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17158","next":"us-ca/rtc-17158.2"},"notice":"GroundRules: Original legal text. Not legal advice."}