Article 3 - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Section 17131 - Applicability of Part II of Subchapter B of Chapter 1 of Subtitle A of IRC
Section 17131.1 - Excludable restitution payment and excludable interest
Section 17131.2 - Excludable settlement payments and excludable interest
Section 17131.3 - Effect of grant to person that places in service specified energy property
Section 17131.4 - IRC Section 106(d) not applicable
Section 17131.5 - IRC Section 125(d)(2)(D) not applicable
Section 17131.6 - Modification of IRC Section 107
Section 17131.7 - Exclusion of earned income for members of Indian tribes
Section 17131.8 - Exclusion of amounts forgiven under CARES Act, Paycheck Protection Program and Health Care Enhancement Act, or Paycheck Protection Program Flexibility Act from gross income
Section 17131.9 - Supplementary payment
Section 17131.10 - Natural gas transmission line explosion on September 9, 1010
Section 17131.11 - [Effective until 1/1/2025] Gross income excludes Golden State Stimulus payments
Section 17131.12 - [Operative until 7/1/2026] Payments received pursuant to Section 18977 excluded from gross income
Section 17131.12 - [Renumbered]
Section 17131.13 - Section 8257 payments excluded from gross income
Section 17131.14 - [Repealed]
Section 17131.15 - [Effective until 1/1/2027] Payments received pursuant to Section 8161 excluded from gross income
Section 17131.16 - [Effective until 12/1/2026] Bill credits pursuant to the Water and Wastewater System Payments excluded from gross income
Section 17131.17 - [Effective until 12/1/2026] Bill credits pursuant to the California Arrearage Payment Program (CAPP) excluded from gross income
Section 17131.19 - [Repealed]
Section 17131.20 - [Effective until 12/1/2027] Gross income excludes bill credit or credits received under the 2022 California Arrearage Payment Program
Section 17131.21 - [Effective until 12/1/2027] Exclusions for community college students impacted by COVID-19
Section 17131.22 - [Effective until 12/1/2028] Exclusions for students in postsecondary education
Section 17132 - IRC Section 114 not applicable
Section 17132.1 - [Effective until 12/1/2026] Exclusion of payments made by agent on behalf of nonresident alien
Section 17132.4 - Death benefits
Section 17132.5 - Modification of IRC Section 101
Section 17132.6 - [Repealed]
Section 17132.7 - Payment under Section 103(c)(10) of Ricky Ray Hemophilia Relief Fund Act treated as damages
Section 17132.8 - Amount paid on account of events on April 16, 2007, at Virginia Tech not gross income
Section 17132.11 - Student loan forgiveness
Section 17133 - Interest on bonds issued by this state or local government in this state
Section 17133.5 - No exemption for gain or loss from sale or transfer of bonds
Section 17134 - Loan made pursuant to Forgivable Loan Program
Section 17134.1 - [Repealed]
Section 17134.5 - [Repealed]
Section 17135 - Use of automobile by special agent of federal or state taxing agencies
Section 17135.5 - Cost-share payments received by forest landowners
Section 17136 - Applicability of Section 1078 of Public Law 98-369
Section 17138 - Rebate or voucher from local water or energy agency or supplier
Section 17138.1 - Rebate, voucher, or other financial incentive issued by California Energy Commission, Public Utility Commission, or local publicly owned electric utility
Section 17138.2 - [Effective until 12/1/2027] Turf replacement water conservation program exclusion
Section 17138.3 - Amounts received for earthquake loss mitigation
Section 17138.4 - Exclusion of qualified amounts; definition
Section 17138.5 - [Effective until 1/1/2028] Wildfire gross income exclusions; Fire Victims Trust
Section 17138.6 - [Effective until 12/1/2027] Wildfire settlement gross income exclusions
Section 17139 - [Repealed]
Section 17139.2 - [Effective until 12/1/2028] 2019 Kincade Fire exclusion
Section 17139.3 - [Effective until 12/1/2028] 2020 Zogg Fire exclusion
Section 17139.5 - Interest in conjunction with refund of smog impact fee
Section 17139.6 - IRC 139A not applicable
Section 17140 - Golden State Scholarshare Trust Act
Section 17140.3 - Applicability of IRC Section 529
Section 17140.4 - Applicability of IRC section 529A to ABLE programs
Section 17140.5 - Servicemembers
Section 17141 - Income derived from obligation of Community Energy Authority
Section 17141.1 - Premium assistance subsidy amounts excluded from gross income
Section 17141.3 - [Repealed]
Section 17141.5 - Exclusions from gross income
Section 17142 - Applicability
Section 17142.5 - Qualified hazardous duty area
Section 17143 - IRC Sections 103 and 141 to 150 not applicable
Section 17144 - Modification of IRC Section 108
Section 17144.5 - Modification of IRC Section 108
Section 17144.6 - [Effective until 12/1/2024] Modification of IRC Section 108
Section 17144.7 - [Repealed]
Section 17144.8 - Modification of IRC section 108(f)(5)
Section 17145 - Qualification to pay exempt-interest dividends
Section 17146 - Compensation of employees of foreign country
Section 17147.7 - Reward from crime hotline
Section 17149 - Compensation or fair market value of any other benefit received in ridesharing arrangement
Section 17151 - Educational assistance
Section 17152 - Modification of IRC Section 121
Section 17153.5 - Amount received for empty beverage containers by consumer as recycling value
Section 17154 - Modification of IRC Section 132(j)(8)
Section 17155 - Amount received pursuant to German Act Regulating Unresolved Property Claims; amount received by Holocaust victim or heir
Section 17155.5 - Gross income and reparations
Section 17156 - Compensation received pursuant to Assembly Bill 110 of 1999-2000 Regular Session
Section 17156.1 - Amounts received by wrongfully incarcerated individuals
Section 17156.5 - Reparation payments paid by Canadian government
Section 17157 - Amount received by claimant pursuant to Section 4904 of Penal code
Section 17158 - [Effective until 12/1/2030] Grant exclusions from income
Section 17158.1 - Grant allocations from Microbusiness COVID-19 Relief Program excluded from gross income
Section 17158.2 - Restaurant revitalization grants excluded from gross income
Section 17158.3 - Shuttered venue operator grant funds excluded from gross income