California § 24308.1 - Gross income does not include any amount received as a rebate, voucher, or other

Full text of California Public Contract Code - PCC § 24308.1 — Gross income does not include any amount received as a rebate, voucher, or other, with citation guidance and answers to common questions.

§ 24308.1. Gross income does not include any amount received as a rebate, voucher, or other

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.

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

Frequently Asked Questions About California § 24308.1

What does Public Contract Code - PCC § 24308.1 cover?

Section 24308.1 ("Gross income does not include any amount received as a rebate, voucher, or other") 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 § 24308.1?

A common citation format is "Public Contract Code - PCC § 24308.1" (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 § 24308.1 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.