Section 17131.20.

Cal. Revenue and Taxation Code - RTC § 17131.20.
in effect
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(a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a customer from a utility applicant under the 2022 California Arrearage Payment Program, pursuant to Article 13 (commencing with Section 16429.8) of Chapter 2 of Part 2 of Division 4 of Title 2 of the Government Code. (b) This section shall remain in effect only until December 1, 2027, and as of that date is repealed.

References

referencesCal. Government Code - GOV § 16429.8.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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