{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17275.5","citation":"Rev. & Tax. Code, § 17275.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 6. Deductions [17201. - 17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Amended by Stats. 2024, Ch. 34, Sec. 21.   (SB 167)   Effective June 27, 2024.","effective":"2024-06-27","html":"<p>(a) No deduction shall be denied under Section <a href=\"/rtc/170\">170</a>(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that the requirements in Section <a href=\"/rtc/170\">170</a>(f)(8) of the Internal Revenue Code have been met with respect to that contribution for federal purposes.</p><p>(b) Section <a href=\"/rtc/170\">170</a>(f)(10)(F) of the Internal Revenue Code, relating to excise tax on premiums paid, shall not apply.</p><p>(c) The provisions of Section <a href=\"/rtc/170\">170</a>(f)(11)(E) of the Internal Revenue Code, relating to qualified appraisal and appraiser, shall apply to appraisals prepared with respect to returns or submissions filed on or after January 1, 2010.</p><p>(d) Section <a href=\"/rtc/170\">170</a>(f)(13) of the Internal Revenue Code, relating to contributions of certain interests in buildings located in registered historic districts, shall not apply.</p><p>(e) Section <a href=\"/rtc/170\">170</a>(f)(18) of the Internal Revenue Code, relating to contributions to donor advised funds, shall not apply.</p><p>(f) For contributions made on or after January 1, 2024, the amendments made by Section 605(b) of Public Law 117-328 adding paragraph (19) to Section <a href=\"/rtc/170\">170</a>(f) of the Internal Revenue Code, relating to certain qualified conservation contributions, shall apply.</p>","text":"(a) No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that the requirements in Section 170(f)(8) of the Internal Revenue Code have been met with respect to that contribution for federal purposes. (b) Section 170(f)(10)(F) of the Internal Revenue Code, relating to excise tax on premiums paid, shall not apply. (c) The provisions of Section 170(f)(11)(E) of the Internal Revenue Code, relating to qualified appraisal and appraiser, shall apply to appraisals prepared with respect to returns or submissions filed on or after January 1, 2010. (d) Section 170(f)(13) of the Internal Revenue Code, relating to contributions of certain interests in buildings located in registered historic districts, shall not apply. (e) Section 170(f)(18) of the Internal Revenue Code, relating to contributions to donor advised funds, shall not apply. (f) For contributions made on or after January 1, 2024, the amendments made by Section 605(b) of Public Law 117-328 adding paragraph (19) to Section 170(f) of the Internal Revenue Code, relating to certain qualified conservation contributions, shall apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17275-5","source":"California Legislative Information bulk export (pubinfo)"}