California Code
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(b) This section shall remain in effect only until December 1, 2026, and as of that date is repealed.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 Repealed as of December 1, 2026, by its own provisions.)

Structure California Code

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 17131.1.

Section 17131.2.

Section 17131.3.

Section 17131.4.

Section 17131.5.

Section 17131.6.

Section 17131.7.

Section 17131.8.

Section 17131.9.

Section 17131.10.

Section 17131.11.

Section 17131.12.

Section 17131.12.

Section 17131.16.

Section 17131.17.

Section 17131.19.

Section 17131.20.

Section 17132.1.

Section 17132.4.

Section 17132.5.

Section 17132.7.

Section 17132.8.

Section 17132.11.

Section 17133.5.

Section 17135.5.

Section 17138.1.

Section 17138.2.

Section 17138.3.

Section 17138.4.

Section 17138.5.

Section 17138.6.

Section 17139.5.

Section 17139.6.

Section 17140.3.

Section 17140.4.

Section 17140.5.

Section 17141.1.

Section 17141.5.

Section 17142.5.

Section 17144.5.

Section 17144.6.

Section 17144.8.

Section 17147.7.

Section 17153.5.

Section 17155.5.

Section 17156.1.

Section 17156.5.

Section 17158.1.

Section 17158.2.

Section 17158.3.