Section 24326 Of Article 3. Other Exclusions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 6. >> Article 3.

. (a) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply, except as otherwise provided.
  (b) Section 136 of the Internal Revenue Code, relating to energy conservation subsidies provided by public utilities, shall apply to amounts received on or after January 1, 1997.