Income taxation: exclusion: California Small Business COVID-19 Relief Grant Program.

The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.