Article 2 - EXCLUSIONS

Section 24301 - "Gross income" defined
Section 24302 - Amounts received other than amounts paid by reason of death of insured under life insurance, endowment or annuity contracts
Section 24303 - Grant under American Recovery and Reinvestment Tax Act of 2009
Section 24305 - Amounts received under life insurance policies and contracts paid by reason of death of insured
Section 24306 - Golden State Scholarshare Trust Act
Section 24307 - Applicability of IRC Section 108
Section 24308 - Exclusions from gross income of payments from U.S. Forest Service as result of restricting motorized traffic in Boundary Waters Canoe Area
Section 24308.1 - Amount received as rebate, voucher, or other financial incentive for expenses paid for purchase or installation of certain energy systems
Section 24308.2 - [Repealed]
Section 24308.2 - Restaurant revitalization grants excluded from gross income
Section 24308.3 - Shuttered venue operator grant funds excluded from gross income
Section 24308.4 - [Effective until 12/1/2026] Bill credits pursuant to the Water and Wastewater System Payments excluded from gross income
Section 24308.5 - [First of two Versions] Cost-share payments received by forest landowners
Section 24308.5 - [Second of two Versions] [Effective until 12/1/2026] Bill credits pursuant to the California Arrearage Payment Program (CAPP) excluded from gross income
Section 24308.6 - Exclusion of covered loan amounts forgiven pursuant to the CARES Act, the Paycheck Protection Program and Health Care Enhancement Act, or the Paycheck Protection Program Flexibility Act
Section 24308.7 - Amounts received for earthquake loss mitigation
Section 24308.8 - Exclusion of qualified amounts; definition
Section 24308.9 - [Effective until 12/1/2027] Turf replacement water conservation program exclusion
Section 24309 - Income (other than rent) derived by lessor of real property on termination of lease
Section 24309.1 - [Effective until 12/1/2027] Wildfire settlement gross income exclusions
Section 24309.3 - [Effective until 1/1/2028] Wildfire gross income exclusions; Fire Victims Trust
Section 24309.5 - Applicability of IRC Section 110
Section 24309.6 - [Effective until 12/1/2028] 2019 Kincade Fire exclusion
Section 24309.7 - [Effective until 12/1/2028] 2020 Zogg Fire exclusion
Section 24310 - Applicability of IRC Section 111
Section 24311 - California Microbusiness COVID-19 Relief Program grant allocations not gross income
Section 24312 - [Effective until 12/1/2030] Gross income to exclude COVID-19 Relief Grant allocations
Section 24314 - Gain or loss from sale or transfer of bonds
Section 24315 - Amount received for empty beverage containers by consumer as recycling value