ARTICLE 6. Deductions

Article 6 repealed and added by Stats. 1983, Ch. 488, Sec. 29.

§§ 17201–17299.9 · 76 sections

§ 17201 (a) Part VI of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to itemized deductions for individuals and corporations, shall…
§ 17201.1 (a) Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating to amortization of research and experimental expenditures, shall apply.…
§ 17201.2 (a) The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to…
§ 17201.3 (a) Section 215 of the Internal Revenue Code, relating to alimony, etc., payments, as it read on January 1, 2015, shall apply, except as otherwise provided.…
§ 17201.4 Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur…
§ 17201.5 Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.
§ 17201.6 Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.
§ 17201.7 The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section 221(e)(1) of the…
§ 17202 There shall be allowed to an employer as an ordinary and necessary expense paid or incurred during the taxable year in carrying on any trade or business (as…
§ 17203 For purposes of applying limitations on the deductions described in this section, any reference to “compensation” or “earned income” shall be a reference to…
§ 17204 (a) Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply. (b) Section…
§ 17204.2 The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to…
§ 17206 (a) For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall be applied to allow a…
§ 17207 (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses…
§ 17207.2 (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses…
§ 17207.3 (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses…
§ 17207.4 (a) Section 165(i) of the Internal Revenue Code is modified to additionally provide that an appraisal for the purpose of obtaining a loan of federal funds or a…
§ 17207.6 (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses…
§ 17207.7 (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses…
§ 17207.8 (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses…
§ 17207.11 (a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the County of Santa Cruz as a result of the severe storms that…
§ 17207.12 (a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the Counties of Los Angeles and San Bernardino as a result of…
§ 17207.13 (a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the County of San Diego as a result of the wildfires that…
§ 17207.14 (a) For taxable years beginning on or after January 1, 2014, and before January 1, 2029, Section 165(i) of the Internal Revenue Code, relating to disaster…
§ 17208.1 (a) There shall be allowed as a deduction the amount of interest paid or incurred by a taxpayer during the taxable year on any loan or financed indebtedness…
§ 17209 (a) For each taxable year beginning on or after January 1, 2020, and before January 1, 2030, Section 280E of the Internal Revenue Code, relating to…
§ 17215 (a) Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is modified to provide that the amount allowed as a deduction shall be an…
§ 17215.1 Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply.
§ 17215.4 Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply.
§ 17220 (a) Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, and foreign income, war profits, and excess profits taxes,…
§ 17222 No deduction shall be allowed for the tax deducted and withheld under Section 18662 and Section 13020 of the Unemployment Insurance Code either to the employer…
§ 17224 Section 163(e) of the Internal Revenue Code is modified as follows: (a) For taxable years beginning on or after January 1, 1987, and before the taxable year in…
§ 17225 (a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply. (b) Section 163(h)(3)(F)…
§ 17228 For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the amount of any fine or penalty paid or incurred by an owner of…
§ 17230 Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of…
§ 17240 The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall be considered a tax described in Section…
§ 17241 Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years…
§ 17250 (a) Section 168 of the Internal Revenue Code, relating to accelerated cost recovery system, is modified as follows: (1) Any reference to “tax imposed by this…
§ 17250.1 (a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply. (b) Section 170(b)(1)(G) of the Internal…
§ 17250.2 Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect to itemize deductions, shall not apply.
§ 17250.5 (a) Section 167(g) of the Internal Revenue Code, relating to depreciation under income forecast method, shall be modified as follows: (1) Section 167(g)(2)(C)…
§ 17255 (a) Section 179(b)(1) of the Internal Revenue Code, relating to dollar limitation, shall not apply and in lieu thereof, the aggregate cost which may be taken…
§ 17256 Section 179A of the Internal Revenue Code, relating to deduction for clean-fuel vehicles and certain refueling property, shall not apply.
§ 17257 Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.
§ 17257.2 Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deduction, shall not apply.
§ 17257.4 Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.
§ 17260 (a) No deduction, other than depreciation, shall be allowed for expenditures for tertiary injectants as provided by Section 193 of the Internal Revenue Code,…
§ 17269 Whereas, the people of the State of California desire to promote and achieve tax equity and fairness among all the state’s citizens and further desire to…
§ 17270 (a) For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all of the following shall apply: (1) The place of residence…
§ 17271 (a) The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating…
§ 17273 For each taxable year beginning on or after January 1, 1999, Section 162(l)(1) of the Internal Revenue Code, relating to applicable percentage, is modified to…
§ 17274 (a) Notwithstanding any other provisions in this part to the contrary, no deduction shall be allowed for interest, taxes, depreciation, or amortization paid or…
§ 17275 In computing taxable income, no deduction shall be allowed for any of the following: (a) Abandonment fees paid under Section 51061 or 51093 of the Government…
§ 17275.2 Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.
§ 17275.4 (a) For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary…
§ 17275.5 (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…
§ 17275.6 (a) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(1) of Public Law 117-328 adding paragraph (7) to Section 170(h)…
§ 17276 Except as provided in Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276.1, 17276.4, and 17276.7, the…
§ 17276.1 (a) A qualified taxpayer, as defined in Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276.1, 17276.4, and…
§ 17276.3 (a) Notwithstanding Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276, 17276.1, 17276.4, and 17276.7, as…
§ 17276.4 (a) The term “qualified taxpayer” as used in Section 17276.1 includes a person or entity engaged in the conduct of a trade or business within the Los Angeles… see note
§ 17276.7 (a) The term “qualified taxpayer” as used in Section 17276.1 includes a person or entity that conducts a farming business that is directly affected by Pierce’s…
§ 17276.21 (a) Notwithstanding Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, and Sections 17276, 17276.1, 17276.4, and 17276.7, as…
§ 17276.22 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…
§ 17276.23 (a) Notwithstanding Sections 17276, 17276.1, 17276.4, 17276.7, and 17276.22, former Sections 17276.2, 17276.5, 17276.6, and 17276.20, and Section 172 of the…
§ 17276.24 (a) Notwithstanding Sections 17276.2, 17276.5, and 17276.6, as those sections read on November 30, 2014, Section 17276.20, as that section read on December 31,…
§ 17278 (a) To the extent specified in subdivision (b), there shall be allowed as a deduction to a taxpayer those payments of the taxpayer which are made pursuant to…
§ 17278.5 The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect…
§ 17279.4 Section 198 of the Internal Revenue Code, relating to expensing of environmental remediation costs, is modified as follows: (a) For expenditures paid or…
§ 17279.6 Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.
§ 17280 (a) No deduction shall be denied as provided by Section 265 of the Internal Revenue Code, relating to expenses and interest relating to tax-exempt income. (b)…
§ 17282 (a) In computing taxable income, deductions, including deductions for cost of goods sold, shall not be allowed to any taxpayer from any of his or her gross…
§ 17286 In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign…
§ 17287 Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Tax” for “Federal income tax.”
§ 17299.8 The Franchise Tax Board may disallow a deduction under this part to an individual or entity for amounts paid as remuneration for personal services if that…
§ 17299.9 (a) Notwithstanding any other provisions in this part, in the case of a taxpayer who owns real property and has either failed to provide information required…