Cal. Revenue and Taxation Code § 24308.4
Cal. Revenue and Taxation Code § 24308.4
California · California Revenue and Taxation Code · Status: effective · Effective 2022-02-09
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- Citation
- Cal. Revenue and Taxation Code § 24308.4, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921998
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Full text
(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a customer from a community water system or wastewater treatment provider pursuant to the Water and Wastewater System Payments Under the American Rescue Plan Act of 2021 (Chapter 4.7 (commencing with Section 116773) of Part 12 of Division 104 of the Health and Safety Code).
(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.