Cal. Rev. & Tax. Code § 17138.1

Current through the 2023 Legislative Session.

Section 17138.1 - Rebate, voucher, or other financial incentive issued by California Energy Commission, Public Utility Commission, or local publicly owned electric utility

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.

Ca. Rev. and Tax. Code § 17138.1

Added by Stats 2002 ch 843 (AB 1968),s 1, eff. 9/24/2002.