{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17276.22","citation":"Rev. & Tax. Code, § 17276.22","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. 2026, Ch. 236, Sec. 20.   (SB 1435)   Effective September 14, 2026.   Applicable to taxable years beginning on or after January 1, 2025, provided in Section 46\\nof Stats. 2026, Ch. 236.","effective":"2026-09-14","html":"<p>Notwithstanding Section 17276.2, 17276.5, or 17276.6, as those sections read on November 30, 2014, or Section <a href=\"/rtc/17276.1\">17276.1</a>, <a href=\"/rtc/17276.4\">17276.4</a>, or <a href=\"/rtc/17276.7\">17276.7</a> to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.</p>","text":"Notwithstanding Section 17276.2, 17276.5, or 17276.6, as those sections read on November 30, 2014, or Section 17276.1, 17276.4, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17276-22","source":"California Legislative Information bulk export (pubinfo)"}