You can google:

is california adu grant taxable income

There is a ton of results listed.

Thanks and I already did it, sure before bring my question here I tried to find my answer not to face comment like you my folk. Hard to find they have been told in case of California's side. 

Did you find out about this? It doesn't seem to make sense that the 40k is taxable in California state tax.

"It doesn't seem to make sense that the 40k is taxable in California state tax."

Unless you find where it is explicitly exempt, it is taxable.

I don't understand why that makes no sense and unless your congressman or senator or representative is here, no one here has any control over this, anyway, and this isn't the place to debate it. The grant is already for low- to moderate-income folks who don't have much of a tax bracket anyway.

Thanks, but I did not find in case of California side. Do have you any link or article?

Thanks