California Revenue and Taxation Code

§ 17149

RTC § 17149 Effective Jan 1, 1995Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

(a)Gross income does not include compensation or the fair market value of any other benefit, except salary or wages, received by an employee from an employer for participation in any ridesharing arrangement in California, including those specified in subdivision (b).

(b)For purposes of this section, compensation or the fair market value of any other benefit received for participation in a ridesharing arrangement in California includes compensation or other benefit received for:

(1)Commuting in a vanpool.

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Legislative history

Amended by Stats. 1994, Ch. 622, Sec. 3. Effective January 1, 1995.