Section 24308.5.

Cal. Revenue and Taxation Code - RTC § 24308.5.
in effect
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(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 utility applicant pursuant to the California Arrearage Payment Program Under the American Rescue Plan Act of 2021 (Article 12 (commencing with Section 16429.5) 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 (b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.

References

referencesCal. Government Code - GOV § 16429.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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