California § 24311 - For taxable years beginning on or after September 1, 2020, and before January 1,
Full text of California Public Contract Code - PCC § 24311 — For taxable years beginning on or after September 1, 2020, and before January 1,, with citation guidance and answers to common questions.
§ 24311. For taxable years beginning on or after September 1, 2020, and before January 1,
(a) For taxable years beginning on or after September 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate pursuant to Article 9 (commencing with Section 12100.90) of Chapter 1.6 of Part 2 of Division 3 of Title 2 of the Government Code. (b) Section 41 shall not apply to the exclusion allowed by this section.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 24311
What does Public Contract Code - PCC § 24311 cover?
Section 24311 ("For taxable years beginning on or after September 1, 2020, and before January 1,") 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 § 24311?
A common citation format is "Public Contract Code - PCC § 24311" (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 § 24311 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.