California § 17158.3 - For taxable years beginning on or after January 1, 2019, gross income does not in

Full text of California Public Contract Code - PCC § 17158.3 — For taxable years beginning on or after January 1, 2019, gross income does not in, with citation guidance and answers to common questions.

§ 17158.3. For taxable years beginning on or after January 1, 2019, gross income does not in

(a) For taxable years beginning on or after January 1, 2019, gross income does not include any amount awarded as a shuttered venue operator grant pursuant to Section 9009a of Title 15 of the United States Code. (b) (1) Notwithstanding Section 17280, for taxable years beginning on or after January 1, 2019, subsection (d) of Section 278 of Division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260) shall apply, except as provided. (2) Subsection (d) of Section 278 of Division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is modified by substituting the phrase “For purposes of the Internal Revenue Code of 1986” with “For purposes of this part”. (3) Paragraphs (2) and (3) of subsection (d) of Section 278 of Division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260) shall not apply to an ineligible entity. (c) For purposes of this section: (1) “Ineligible entity” means a taxpayer that either: (A) Is a publicly-traded company. (B) Does not meet the reduction from the gross receipts requirements of Section 636(a)(37)(A)(iv)(bb) of Title 15 of the United States Code, as added by Section 311 of Division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260). (2) “Publicly-traded company” means a publicly-traded entity as described in Section 342 of Division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260). (d) This section shall be operative for taxable years beginning on or after January 1, 2019.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 17158.3

What does Public Contract Code - PCC § 17158.3 cover?

Section 17158.3 ("For taxable years beginning on or after January 1, 2019, gross income does not in") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 17158.3?

A common citation format is "Public Contract Code - PCC § 17158.3" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 17158.3 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

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