Cal. Revenue and Taxation Code § 24311
Cal. Revenue and Taxation Code § 24311
California · California Revenue and Taxation Code · Status: effective · Effective 2023-09-13
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- Citation
- Cal. Revenue and Taxation Code § 24311, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922015
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Full text
(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.
(b) Section 41 shall not apply to the exclusion allowed by this section.