reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 17131.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.6.

17131.6.  Section 107 of the Internal Revenue Code is modified by substituting in paragraph (2) the phrase “the rental allowance paid to him or her as part of his or her compensation, to the extent used by him or her to rent or provide a home” in lieu of the phrase “the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities” contained therein.(Added by Stats. 2005, Ch. 691, Sec. 8. Effective October 7, 2005.)
CA Rev & Tax Code § 17131.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.7.

17131.7.  (a) For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) “Earned income” has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase “but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state” for the phrase “but only if such amounts are includable in gross income for the taxable year.”(2) “Eligible taxpayer” means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) “Indian country” has the same meaning as provided in Section 30101.7.(Added by Stats. 2018, Ch. 52, Sec. 4. (SB 855) Effective June 27, 2018.)
CA Rev & Tax Code § 17131.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.9.

17131.9.  Gross income does not include any supplementary payment received by an individual pursuant to Section 12306.6 of the Welfare and Institutions Code.(Added by Stats. 2010, Ch. 725, Sec. 8. (AB 1612) Effective October 19, 2010. Note: See Sec. 32 of Ch. 725.)
CA Rev & Tax Code § 17131.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.10.

17131.10.  Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be treated as a qualified disaster within the meaning of Section 139 of the Internal Revenue Code. This section shall apply to payments made on or after September 9, 2010.(Added by Stats. 2011, Ch. 18, Sec. 1. (AB 50) Effective April 7, 2011.)
CA Rev & Tax Code § 17131.11 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.11.

17131.11.  (a) Gross income does not include any payments received by an individual pursuant to Section 8150, 8150.2, or 8151 of the Welfare and Institutions Code.(b) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.(Amended by Stats. 2021, Ch. 71, Sec. 2. (SB 139) Effective July 12, 2021. Repealed as of January 1, 2025, by its own provisions.)
CA Rev & Tax Code § 17132 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.

17132.  Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.(Added by Stats. 2002, Ch. 34, Sec. 8. Effective May 8, 2002. See identical section added by Stats. 2002, Ch. 35.)
CA Rev & Tax Code § 17132 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.

17132.  Section 114 of the Internal Revenue Code, relating to extraterritorial income, shall not apply.(Added by Stats. 2002, Ch. 35, Sec. 8. Effective May 8, 2002.)
CA Rev & Tax Code § 17132.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.1.

17132.1.  (a) For taxable years beginning on or after January 1, 2021, and until January 1, 2026, a nonresident alien’s gross income does not include any payment made by an agent pursuant to subdivision (c) of Section 18537.(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.(Added by Stats. 2020, Ch. 102, Sec. 1. (AB 2660) Effective January 1, 2021. Repealed as of December 1, 2026, by its own provisions.)
CA Rev & Tax Code § 17132.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.4.

17132.4.  (a) For taxable years beginning on or after January 1, 2005, gross income does not include the death benefits received by an eligible individual.(b) For purposes of this section:(1) “Death benefit” means the entire amount of the death benefit payment made pursuant to Chapter 3.5 (commencing with Section 850) of Division 4 of the Military and Veterans Code.(2) “Eligible individual” means the surviving spouse of, or a beneficiary designated by, any member of the California National Guard, State Guard, or Naval Militia who dies or is killed in the performance of duty, as provided in Section 850 of the Military and Veterans Code.(Amended by Stats. 2020, Ch. 97, Sec. 46. (AB 2193) Effective January 1, 2021.)
CA Rev & Tax Code § 17132.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.5.

17132.5.  Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows:(a) Section 101(h) of the Internal Revenue Code, relating to survivor benefits attributable to service by a public safety officer who is killed in the line of duty, is modified to apply to amounts received in taxable years beginning after December 31, 1996, with respect to individuals dying after December 31, 1996.(b) (1) Section 101 of the Internal Revenue Code, as modified by subdivision (a) is modified to additionally provide that Section 101(h) of the Internal Revenue Code shall not apply to survivor benefits attributable to service by a public safety officer who is killed in the line of duty with respect to deaths occurring before December 31, 1996, that would otherwise be eligible for exclusion pursuant to Section 101(h) of the Internal Revenue Code, as modified by Public Law 107-15.(2) The amendments made to this section by Chapter 691 of the Statutes of 2005 shall apply to amounts paid after December 31, 2001, with respect to deaths occurring on or before December 31, 1996.(c) (1) Section 101 of the Internal Revenue Code, as modified by subdivision (b), is modified to additionally provide that Section 101(i) of the Internal Revenue Code shall apply to any astronaut whose death occurs in the line of duty.(2) The amendments made to this section by Chapter 552 of the Statutes of 2004 shall apply to amounts received in taxable years beginning after December 31, 2002, with respect to deaths occurring after that date.(d) Section 101(j) of the Internal Revenue Code, relating to the treatment of certain employer-owned life insurance contracts, shall apply in accordance with the provisions of Section 863 of the Pension Protection Act of 2006 (Public Law 109-280), relating to effective dates, except that the phrase “January 1, 2010,” shall be substituted for “the date of the enactment of this Act” contained therein.(Amended by Stats. 2010, Ch. 14, Sec. 12. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17132.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.7.

17132.7.  A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for purposes of this part, Part 10.2 (commencing with Section 18401) and Part 11 (commencing with Section 23001) as damages described in Section 104(a)(2) of the Internal Revenue Code.(Added by renumbering Section 17132.6 (as added by Stats. 2002, Ch. 35) by Stats. 2002, Ch. 807, Sec. 4. Effective September 23, 2002.)
CA Rev & Tax Code § 17132.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.8.

17132.8.  (a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any amount received from the Virginia Polytechnic Institute and State University, out of amounts transferred from the Hokie Spirit Memorial Fund established by the Virginia Tech Foundation, an organization organized and operated as described in Section 501(c)(3) of the Internal Revenue Code, if that amount is paid on account of the events on April 16, 2007, at that university.(b) This section shall apply without regard to taxable year.(Added by Stats. 2010, Ch. 14, Sec. 13. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17132.11 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17132.11.

17132.11.  (a) For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1098e of Title 20 of the United States Code relating to income-based repayment.(b) For taxable years beginning on or after January 1, 2017, and before January 1, 2022, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1087e(e) of Title 20 of the United States Code relating to income-contingent repayment.(Amended by Stats. 2018, Ch. 92, Sec. 193. (SB 1289) Effective January 1, 2019.)
CA Rev & Tax Code § 17133 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17133.

17133.  Income which this state is prohibited from taxing includes interest on bonds issued by this state or a local government in this state, and the determination of whether a bond is issued by this state or a local government in this state shall be made without regard to (a) the source of payment of that bond or the security for that bond, public or private, and (b) whether or not public improvements are financed. If there is at any time following the original issuance of such a bond a separation in ownership between the bond and any right to receive interest on the bond (whether or not evidenced by a coupon), payments or accruals on that stripped bond and stripped coupon shall be treated in a manner consistent with Section 1286(d) of the Internal Revenue Code.(Amended by Stats. 1989, Ch. 1352, Sec. 26. Effective October 2, 1989. Applicable to taxable years beginning on or after January 1, 1989, by Sec. 172 of Ch. 1352.)
CA Rev & Tax Code § 17133.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17133.5.

17133.5.  The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the gain or loss from the sale or transfer of bonds from the provisions of this part:“The issuance, transfer and interest income earned on any bonds issued by an agency (state or local) under this article (chapter, section, etc.) is exempt from taxation of every kind by any state or local entity.”(Added by Stats. 1986, Ch. 317, Sec. 1. Effective July 15, 1986.)
CA Rev & Tax Code § 17134 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17134.

17134.  Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in connection with the borrower’s performance of services for the California State University.(Added by Stats. 1997, Ch. 228, Sec. 1. Effective August 5, 1997.)
CA Rev & Tax Code § 17135 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17135.

17135.  The use of an automobile by a special agent of federal or state taxing agencies shall be treated in the manner provided for by Section 1567 of Public Law 99-514.(Added by Stats. 1987, Ch. 1138, Sec. 56. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
CA Rev & Tax Code § 17135.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17135.5.

17135.5.  (a) Gross income does not include cost-share payments received by forest landowners from the Department of Forestry and Fire Protection pursuant to the California Forest Improvement Act of 1978 (Part 2.5 (commencing with Section 4790) of Division 1 of the Public Resources Code) or from the United States Department of Agriculture, Forest Service, under the Forest Stewardship Program and the Stewardship Incentives Program, pursuant to the Cooperative Forestry Assistance Act, as amended (Public Law 101-624).(b) The amount of any cost-share payment excluded pursuant to subdivision (a) shall not be considered with regard to either of the following:(1) Determining the basis of property acquired or improved.(2) Computing any allowable deduction to which the taxpayer may otherwise be entitled.(Added by Stats. 1994, Ch. 22, Sec. 1. Effective March 25, 1994.)
CA Rev & Tax Code § 17136 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17136.

17136.  Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:(a) Section 1078(f)(2) of that act shall not be applicable.(b) This section shall be effective only for payments made in taxable years beginning on or after January 1, 1985.(Added by Stats. 1985, Ch. 1461, Sec. 14. Effective October 1, 1985.)
CA Rev & Tax Code § 17138 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17138.

17138.  Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred for the purchase or installation of any of the following devices shall be treated as a refund or price adjustment of amounts payable to that water or energy agency or supplier:(a) A water conservation water closet that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than 1.6 gallons per flush, or for the installation of a urinal that meets the performance standards of American National Standards Institute Standard A112.19.2 and uses no more than one gallon per flush.(b) A water and energy efficient clothes washer that meets a 1.04 modified energy factor and 9.5 water use efficiency factor as determined by the State Energy Resources and Conservation Commission.(c) A plumbing device necessary to serve the recycled water uses described in Sections 13553 and 13554 of the Water Code.(Amended by Stats. 2001, Ch. 212, Sec. 1. Effective August 31, 2001.)
CA Rev & Tax Code § 17138.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17138.1.

17138.1.  Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:(a) A thermal system as defined in Section 25600 of the Public Resources Code.(b) A solar system as defined in Section 25600 of the Public Resources Code.(c) A wind energy system device that produces electricity.(d) A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.(Added by Stats. 2002, Ch. 843, Sec. 1. Effective September 24, 2002.)
CA Rev & Tax Code § 17138.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17138.3.

17138.3.  (a) For each taxable year beginning on or after July 1, 2015, gross income does not include an amount received as a loan forgiveness, grant, credit, rebate, voucher, or other financial incentive issued by the California Residential Mitigation Program or the California Earthquake Authority to assist a residential property owner or occupant with expenses paid, or obligations incurred, for earthquake loss mitigation.(b) For the purposes of this section, “earthquake loss mitigation” means an activity that reduces seismic risks to a residential structure or its contents, or both. For purposes of structural seismic risk mitigation, a residential structure is either of the following:(1) A structure described in subdivision (a) of Section 10087 of the Insurance Code.(2) A residential building of not fewer than 2, but not more than 10, dwelling units.(Amended by Stats. 2015, Ch. 323, Sec. 10. (SB 102) Effective September 22, 2015.)
CA Rev & Tax Code § 17139.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17139.5.

17139.5.  For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in conjunction with the refund of the smog impact fee shall be excluded from gross income.(Added by Stats. 2000, Ch. 31, Sec. 2. Effective June 8, 2000.)
CA Rev & Tax Code § 17139.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17139.6.

17139.6.  Section 139A of the Internal Revenue Code, relating to federal subsidies for prescription drug plans, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 12. Effective October 7, 2005.)
CA Rev & Tax Code § 17140.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17140.4.

17140.4.  For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102 of Division B of Public Law 113-295, shall apply, except as otherwise provided.(a) Section 529A(a) of the Internal Revenue Code is modified as follows:(1) By substituting the phrase “under this part and Part 11 (commencing with Section 23001)” in lieu of the phrase “under this subtitle.”(2) By substituting “Article 2 (commencing with Section 23731)” in lieu of “Section 511.”(b) Section 529A(c)(3)(A) of the Internal Revenue Code is modified by substituting “2.5 percent” in lieu of “10 percent.”(c) A copy of the report required to be filed with the Secretary of the Treasury under Section 529A(d) of the Internal Revenue Code, relating to reports, shall be filed with the Franchise Tax Board at the same time and in the same manner as specified in that section.(d) (1) The amendments made by Section 303(a) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 529A(b)(1) of the Internal Revenue Code, relating to qualified ABLE programs, shall apply, except as otherwise provided.(2) The amendments made by Section 303(b) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Sections 529A(d)(3) and 529A(e) of the Internal Revenue Code, relating to qualified ABLE programs shall apply, except as otherwise provided.(3) The amendments made by Section 303(c) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Sections 529A(d)(4) and 529A(c)(1)(C)(i) of the Internal Revenue Code, relating to qualified ABLE program, shall apply, except as otherwise provided.(e) The amendments made by Section 11024(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to Section 529A(b)(2)(B) of the Internal Revenue Code, relating to qualified ABLE programs, shall apply, except as otherwise provided.(Amended by Stats. 2019, Ch. 39, Sec. 6. (AB 91) Effective July 1, 2019.)
CA Rev & Tax Code § 17141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17141.

17141.  Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with Section 52000) of Division 1 of Title 5 of the Government Code.(Added by Stats. 1983, Ch. 498, Sec. 140. Effective July 28, 1983. Operative January 1, 1985, pursuant to Sec. 220 of Ch. 498.)