California Revenue and Taxation Code

§ 20803

RTC § 20803 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 1

Statute text

(a)“Household income” means all income, as defined in subdivision (b), received by any member of a household while that member is or was a member of that household.

(b)“Income” means adjusted gross income, as defined in Section 17072, plus all of the following cash items:

(1)Amounts contributed on behalf of the contributor to a tax-sheltered retirement plan or deferred compensation plan.

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Legislative history

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.