{"data":{"id":"us-ca/rtc-24311","jurisdiction":"us-ca","citation":"RTC § 24311","heading":"","body":"(a) For taxable years beginning on or after September 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 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 2. Exclusions [24301. - 24315.]"],"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":"f7bc2e7726766cbfa9b4f9755a5c5da3c17a8b0ee8a781ea560f71fa085c2b08","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24310.5","next":"us-ca/rtc-24312"},"notice":"GroundRules: Original legal text. Not legal advice."}