BlackletterCalifornia law

PART 10. PERSONAL INCOME TAX [17001. - 18181.]

Part 10 added by Stats. 1943, Ch. 659.

§§ 17001–18181 · 440 sections

  1. CHAPTER 1. General Provisions and Definitions §§ 17001–17039.6 · 61 sections
    • § 17001 This part is known and may be cited as the “Personal Income Tax Law.”
    • § 17002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
    • § 17003 “Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board of…
    • § 17004 “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
    • § 17005 “Individual” means a natural person.
    • § 17006 “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary…
    • § 17007 “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
    • § 17008 “Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial…
    • § 17008.5 Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.…
    • § 17009 “Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and…
    • § 17010 “Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been…
    • § 17011 “Fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
    • § 17012 “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under…
    • § 17014 (a) “Resident” includes: (1) Every individual who is in this state for other than a temporary or transitory purpose. (2) Every individual domiciled in this…
    • § 17015 “Nonresident” means every individual other than a resident.
    • § 17015.5 For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following…
    • § 17016 Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption…
    • § 17017 “United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
    • § 17018 “State” includes the District of Columbia, and the possessions of the United States.
    • § 17019 “Foreign country” means any jurisdiction other than one embraced within the United States.
    • § 17020 “Trade or business” includes the performance of the functions of a public office.
    • § 17020.1 For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
    • § 17020.2 For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code,…
    • § 17020.3 For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except…
    • § 17020.4 For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code,…
    • § 17020.5 For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal…
    • § 17020.6 For purposes of this part: (a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided. (b)…
    • § 17020.7 Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as…
    • § 17020.8 Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise…
    • § 17020.9 For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal…
    • § 17020.11 Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
    • § 17020.12 (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5…
    • § 17020.13 Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
    • § 17020.15 (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided. (b) The phrase…
    • § 17021 As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the…
    • § 17021.5 Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
    • § 17021.7 (a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spouse of the taxpayer for purposes of applying only Sections…
    • § 17022 The term “military or naval forces of the United States” and the term “armed forces of the United States” each includes all regular and reserve components of…
    • § 17023 The term “counsel for the Franchise Tax Board,” and “Franchise Tax Counsel” as used in this part, means attorney or attorneys appointed or employed by the…
    • § 17024 The term “Personal Income Tax Law of 1954,” means Part 10 of Division 2 of the Revenue and Taxation Code as enacted by the Statutes 1943, Chapter 659, and as…
    • § 17024.5 (a) (1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for…
    • § 17026 This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.
    • § 17028 The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed…
    • § 17029 The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or…
    • § 17029.5 (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or loss to which…
    • § 17030 For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted to any period, any reference in either such…
    • § 17031 Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior…
    • § 17032 Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the…
    • § 17033 If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part,…
    • § 17034 Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax, penalties,…
    • § 17035 The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.
    • § 17036 Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.
    • § 17037 Provisions in other codes or general law statutes which are related to this part include all of the following: (a) Chapter 20.6 (commencing with Section 9891)…
    • § 17038 (a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer…
    • § 17039 (a) Notwithstanding any provision in this part to the contrary, for the purposes of computing tax credits, the term “net tax” means the tax imposed under…
    • § 17039.1 Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.30 (relating to natural heritage) may…
    • § 17039.2 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after…
    • § 17039.3 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for taxpayers not required to be included in a…
    • § 17039.4 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for taxpayers not required to be included in a…
    • § 17039.5 (a) (1) For taxable years beginning on or after January 1, 2024, and before January 1, 2030, a taxpayer may make an election to receive an annual refundable…
    • § 17039.6 (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for taxpayers not required to be included in a…
  2. CHAPTER 2. Imposition of Tax §§ 17041–17061 · 47 sections
    • § 17041 (a) (1) There shall be imposed for each taxable year upon the entire taxable income of every resident of this state who is not a part-year resident, except the…
    • § 17041.5 Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district,…
    • § 17042 Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively,…
    • § 17043 (a) For each taxable year beginning on or after January 1, 2005, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the…
    • § 17045 In the case of a joint return of spouses under Section 18521, the tax imposed by Section 17041 shall be twice the tax which would be imposed if the taxable…
    • § 17046 For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Section 2(a) of the Internal Revenue Code.
    • § 17048 (a) In lieu of the tax imposed under Section 17041, individuals with taxable income of such amounts as prescribed by the Franchise Tax Board, shall compute…
    • § 17049 (a) If an item of income was included in the gross income of an individual for a preceding taxable year or years because it appeared that the individual had an…
    • § 17052 (a) (1) For each taxable year beginning on or after January 1, 2015, there shall be allowed against the “net tax,” as defined by Section 17039, an earned…
    • § 17052.1 (a) (1) For each taxable year beginning on or after January 1, 2019, there shall be allowed against the “net tax,” as defined by Section 17039, a young child…
    • § 17052.6 (a) (1) For each taxable year beginning on or after January 1, 2000, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an…
    • § 17052.10 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, there shall be allowed to a qualified taxpayer a credit against the…
    • § 17052.11 (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed to a qualified taxpayer a credit against the…
    • § 17052.12 For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, for the…
    • § 17052.2 (a) (1) For each taxable year beginning on or after January 1, 2022, there shall be allowed against the “net tax,” as defined by Section 17039, a foster youth…
    • § 17052.25 (a) For each taxable year beginning on or after January 1, 1994, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, an…
    • § 17053.5 (a) (1) For a qualified renter, there shall be allowed a credit against the renter’s “net tax,” as defined in Section 17039. The amount of the credit shall be…
    • § 17053.6 (a) There shall be allowed as a credit against the “net tax” (as defined by Section 17039) an amount equal to 10 percent of the amount of wages paid or…
    • § 17053.7 (a) There shall be allowed as a credit against the “net tax” (as defined by Section 17039) an amount equal to 10 percent of the amount of wages paid to each…
    • § 17053.12 (a) In the case of a taxpayer who transports any agricultural product donated in accordance with Chapter 5 (commencing with Section 58501) of Part 1 of…
    • § 17053.30 (a) There shall be allowed as a credit against the “net tax,” as defined in Section 17039, an amount equal to 55 percent of the fair market value of any…
    • § 17053.40 (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2036, there shall be allowed to qualified taxpayer, a credit against the…
    • § 17053.42 (a) For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the “net tax,” as defined in Section 17039, the…
    • § 17053.64 (a) (1) For each taxable year beginning on or after January 1, 2023, and before January 1, 2028, there shall be allowed a credit against the “net tax,” as…
    • § 17053.71 (a) (1) For each taxable year beginning on or after January 1, 2021, and before January 1, 2022, there shall be allowed a small business hiring credit against…
    • § 17053.73 (a) (1) For each taxable year beginning on or after January 1, 2014, and before January 1, 2026, there shall be allowed to a qualified taxpayer that hires a…
    • § 17053.75 (a) For taxable years beginning on or after January 1, 2024, and except as provided in subdivision (b), there shall be allowed to a qualified taxpayer a credit…
    • § 17053.80 (a) (1) For each taxable year beginning on or after January 1, 2022, and before January 1, 2027, there shall be allowed to a qualified taxpayer that employs an…
    • § 17053.82 (a) For each taxable year beginning on or after January 1, 2023, and before January 1, 2028, there shall be allowed a credit against the “net tax,” as defined…
    • § 17053.85 (a) (1) For taxable years beginning on or after January 1, 2011, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in…
    • § 17053.87 (a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2028, there shall be allowed as a credit against the “net tax,” as…
    • § 17053.88.5 (a) In the case of a qualified taxpayer who donates qualified donation items to a food bank located in California under Chapter 5 (commencing with Section…
    • § 17053.91 For each taxable year beginning on or after January 1, 2021, and before January 1, 2027, there shall be allowed to a taxpayer that receives a tax credit…
    • § 17053.95 (a) (1) For taxable years beginning on or after January 1, 2016, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in…
    • § 17053.98 (a) (1) For taxable years beginning on or after January 1, 2020, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in…
    • § 17053.98.1 (a) (1) For taxable years beginning on or after January 1, 2025, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in…
    • § 17053.99 A taxpayer seeking certification of a certified studio construction project by the California Film Commission shall do both of the following: (a) Certify to…
    • § 17054 In the case of individuals, the following credits for personal exemption may be deducted from the tax imposed under Section 17041 or 17048, less any increases…
    • § 17054.1 (a) (1) In the case of any taxpayer whose federal adjusted gross income for the taxable year exceeds the threshold amount, each credit to which this section…
    • § 17054.5 (a) (1) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) of a qualified individual an amount equal to 30 percent of the…
    • § 17054.7 (a) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) for a “qualified senior head of household” (as defined in…
    • § 17055 (a) An individual who is a nonresident or a part-year resident shall be allowed all credits provided under this part against the “net tax,” as defined by…
    • § 17056 For the purposes of this part, the term “dependents” has the same meaning as that term is defined by Section 152 of the Internal Revenue Code.
    • § 17057.5 It is the intent of the Legislature that the amount of the state low-income housing tax credit allocated to a project pursuant to Section 17058 shall not…
    • § 17058 (a) (1) There shall be allowed as a credit against the “net tax,” defined in Section 17039, a state low-income housing tax credit in an amount equal to the…
    • § 17059.2 (a) (1) For each taxable year beginning on and after January 1, 2014, and before January 1, 2035, there shall be allowed as a credit against the “net tax,” as…
    • § 17061 (a) In the case of a person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance Code, there shall be a credit against the tax imposed…
  3. CHAPTER 2.1. Alternative Minimum Tax §§ 17062–17063 · 5 sections
    • § 17062 (a) In addition to the other taxes imposed by this part, there is hereby imposed for each taxable year, a tax equal to the excess, if any, of: (1) The…
    • § 17062.1 For the purposes of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, as it…
    • § 17062.3 Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not apply.
    • § 17062.5 Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.
    • § 17063 (a) There shall be allowed as a credit against the net tax (as defined by Section 17039) for any taxable year an amount equal to the minimum tax credit for…
  4. CHAPTER 2.6. Special Tax Credit
  5. CHAPTER 3. Computation of Taxable Income §§ 17071–17307 · 196 sections
    1. ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc. §§ 17071–17078 · 9 sections
      • § 17071 Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.
      • § 17072 (a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided. (b) Section 62(a)(2)(D) of…
      • § 17073 (a) Section 63 of the Internal Revenue Code, relating to taxable income defined, shall apply, except as otherwise provided. (b) The deduction allowed by…
      • § 17073.5 (a) A taxpayer may elect to take a standard deduction as follows: (1) In the case of a taxpayer, other than a head of a household or a surviving spouse (as…
      • § 17074 Section 64 of the Internal Revenue Code, relating to ordinary income defined, shall apply, except as otherwise provided.
      • § 17075 Section 65 of the Internal Revenue Code, relating to ordinary loss defined, shall apply, except as otherwise provided.
      • § 17076 (a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided.…
      • § 17077 Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shall apply, except as otherwise provided. (a) “Six percent”…
      • § 17078 (a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided. (b)…
    2. ARTICLE 2. Items Specifically Included in Gross Income §§ 17081–17091 · 14 sections
      • § 17081 Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply,…
      • § 17082 (a) For taxable years beginning on or after January 1, 2023, the income of an incomplete gift nongrantor trust shall be included in a qualified taxpayer’s…
      • § 17083 Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.
      • § 17085 Section 72 of the Internal Revenue Code, relating to annuities, certain proceeds of endowment and life insurance contracts, is modified as follows: (a) The…
      • § 17085.7 (a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no…
      • § 17086 (a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain…
      • § 17087 (a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply. (b) Section 72(r) of the…
      • § 17087.5 (a) Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of “S corporations” and their shareholders, shall apply,…
      • § 17087.6 If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into…
      • § 17088 (a) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall…
      • § 17088.1 (a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming…
      • § 17088.3 (a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as…
      • § 17090 Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded…
      • § 17091 (a) Section 71 of the Internal Revenue Code, relating to alimony and separate maintenance payments, as it read on January 1, 2015, shall apply, except as…
    3. ARTICLE 3. Items Specifically Excluded from Gross Income §§ 17131–17158.5 · 89 sections
      • § 17131 Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall…
      • § 17131.1 (a) Gross income does not include any excludable restitution payments received by an eligible individual (or the individual’s heirs or estate) and any…
      • § 17131.2 (a) Gross income does not include any excludable settlement payments received by an eligible individual (or the individual’s heirs or estate) and any…
      • § 17131.3 Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (Public Law…
      • § 17131.4 (a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply. (b) Section 106(g) of the Internal…
      • § 17131.5 Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.
      • § 17131.6 Section 107 of the Internal Revenue Code is modified by substituting in paragraph (2) the phrase “the rental allowance paid to him or her as part of his or her…
      • § 17131.7 (a) For taxable years beginning on or after January 1, 2018, gross income shall not include earned income of an eligible taxpayer. (b) For purposes of this…
      • § 17131.8 (a) For taxable years beginning on or after January 1, 2019, gross income does not include any covered loan amount forgiven pursuant to Section 1106 of the…
      • § 17131.9 Gross income does not include any supplementary payment received by an individual pursuant to Section 12306.6 of the Welfare and Institutions Code.
      • § 17131.10 Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be…
      • § 17131.11 Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.
      • § 17131.12 (a) Gross income does not include any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to… see note
      • § 17131.13 Gross income does not include any payment received by an individual pursuant to Section 8257 of the Welfare and Institutions Code.
      • § 17131.14 Gross income does not include any payment received from the California Victim Compensation Board pursuant to Sections 13955 and 13970 of the Government Code.
      • § 17131.15 (a) Gross income does not include any payments received by an individual pursuant to Section 8161 of the Welfare and Institutions Code. (b) This section shall…
      • § 17131.16 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a…
      • § 17131.17 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, gross income does not include a bill credit or credits received by a…
      • § 17131.18 Gross income does not include any payment received by an individual pursuant to Section 15990 of the Government Code.
      • § 17131.20 (a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include a bill credit or credits received by a…
      • § 17131.21 (a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount relating to the discharge of…
      • § 17131.22 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include amounts of certain emergency financial…
      • § 17132.1 For taxable years beginning on or after January 1, 2021, a nonresident alien’s gross income does not include any payment made by an agent pursuant to…
      • § 17132.3 (a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, gross income does not include any payment made pursuant to Section…
      • § 17132.4 (a) For taxable years beginning on or after January 1, 2005, gross income does not include the death benefits received by an eligible individual. (b) For…
      • § 17132.5 Section 101 of the Internal Revenue Code, relating to certain death benefits, is modified as follows: (a) Section 101(h) of the Internal Revenue Code, relating…
      • § 17132.7 A payment under Section 103(c)(10) of the Ricky Ray Hemophilia Relief Fund Act of 1998 (Public Law 105-369) to an individual shall be treated for purposes of…
      • § 17132.8 (a) For purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), gross income shall not include any…
      • § 17132.9 (a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income shall not include retirement pay received by a qualified…
      • § 17132.10 (a) For taxable years beginning on or after January 1, 2025, and before January 1, 2030, gross income shall not include annuity payments received by a…
      • § 17132.11 (a) For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education…
      • § 17133 Income which this state is prohibited from taxing includes interest on bonds issued by this state or a local government in this state, and the determination of…
      • § 17133.5 The following phrase (or its substantial equivalent) in other codes or statutes does not exempt the gain or loss from the sale or transfer of bonds from the…
      • § 17134 Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section…
      • § 17135 The use of an automobile by a special agent of federal or state taxing agencies shall be treated in the manner provided for by Section 1567 of Public Law…
      • § 17135.5 (a) Gross income does not include cost-share payments received by forest landowners from the Department of Forestry and Fire Protection pursuant to the…
      • § 17136 Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a…
      • § 17138 Any amount received as a rebate or voucher from a local water or energy agency or supplier for any expenses the taxpayer paid or incurred for the purchase or…
      • § 17138.1 Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public…
      • § 17138.2 (a) For taxable years beginning on or after January 1, 2022, and before January 1, 2027, gross income does not include any amount received as a rebate,…
      • § 17138.3 (a) For each taxable year beginning on or after July 1, 2015, gross income does not include an amount received as a loan forgiveness, grant, credit, rebate,…
      • § 17138.4 (a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) The term “qualified amount”…
      • § 17138.5 (a) Gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes of this section: (1) “Qualified amount” means any…
      • § 17138.6 (a) For taxable years beginning before January 1, 2027, gross income does not include any qualified amount received by a qualified taxpayer. (b) For purposes…
      • § 17138.7 (a) For taxable years beginning on or after January 1, 2021, and before January 1, 2030, gross income shall not include any qualified amount received by a…
      • § 17138.8 (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income shall not include any amount received by a qualified…
      • § 17139.2 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include any qualified amount received by a…
      • § 17139.3 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2028, gross income does not include any qualified amount received by a…
      • § 17139.5 For taxpayers who were not allowed to deduct the vehicle smog impact fee imposed by Section 6262 when paid or incurred, any interest paid by this state in…
      • § 17139.6 Section 139A of the Internal Revenue Code, relating to federal subsidies for prescription drug plans, shall not apply.
      • § 17140 (a) For purposes of this section, the following terms have the following meanings as provided in the Golden State Scholarshare Trust Act (Article 19…
      • § 17140.3 Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the…
      • § 17140.4 For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102…
      • § 17140.5 (a) Pursuant to Section 206 of the Servicemembers Civil Relief Act (50 U.S.C. Appen. Sec. 526), the period of a servicemember’s military service may not be…
      • § 17141 Gross income does not include income derived from an obligation of a Community Energy Authority established under the provisions of Part 3 (commencing with…
      • § 17141.1 Gross income does not include any amounts received as a premium assistance subsidy under Title 25 (commencing with Section 100800) of the Government Code.
      • § 17141.5 (a) Notwithstanding any other law or guidance, for taxable years beginning on or after January 1, 2023, gross income does not include either of the following:…
      • § 17142 Sections 111(b) and 111(c) of the Internal Revenue Code, relating to credits and treatment of credit carryovers, shall be applicable with respect to credits…
      • § 17142.5 (a) For purposes of the following provisions of the Internal Revenue Code, a qualified hazardous duty area shall be treated in the same manner as if it were a…
      • § 17143 Sections 103 and 141 to 150, inclusive, of the Internal Revenue Code, relating to interest on governmental obligations, shall not apply.
      • § 17144 (a) Section 108(b)(2)(B) of the Internal Revenue Code, relating to general business credit, is modified by substituting “this part” in lieu of “Section 38…
      • § 17144.5 (a) (1) Section 108(a)(1)(E) of the Internal Revenue Code is modified to provide that the amount excluded from gross income shall not exceed five hundred…
      • § 17144.8 (a) Section 108(f)(5) of the Internal Revenue Code, relating to discharges on account of death or disability, as added by Section 11031(a) of the federal Tax…
      • § 17145 (a) A regulated investment company, as defined in Section 851 of the Internal Revenue Code, relating to definition of regulated investment company, or series…
      • § 17146 The compensation of employees of a foreign country shall be determined in accordance with Section 893 of the Internal Revenue Code.
      • § 17147.7 (a) Gross income does not include any income which is received as a reward from a crime hotline that is authorized by any governmental entity. (b) For the…
      • § 17149 (a) Gross income does not include compensation or the fair market value of any other benefit, except salary or wages, received by an employee from an employer…
      • § 17149.1 Section 132(f)(8) of the Internal Revenue Code, relating to suspension of qualified bicycle commuting reimbursement exclusion, shall not apply.
      • § 17149.2 Section 132(g)(2) of the Internal Revenue Code, relating to qualified moving expense reimbursement suspension for taxable years 2018 to 2025, shall not apply.
      • § 17151 (a) Gross income of an employee does not include any amounts, not exceeding an aggregate amount of five thousand two hundred fifty dollars ($5,250) per…
      • § 17151.1 For taxable years beginning on or after January 1, 2026, Section 128 of the Internal Revenue Code, relating to employer contributions to 530A accounts, added…
      • § 17151.2 For taxable years beginning on or after January 1, 2026, Section 139J of the Internal Revenue Code, relating to certain contributions to 530A accounts, added…
      • § 17152 Section 121 of the Internal Revenue Code, relating to exclusion of gain from sale of principal residence, is modified as follows: (a) The two-year period in…
      • § 17153.5 Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling…
      • § 17154 Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by…
      • § 17155 Gross income shall not include either of the following: (a) (1) Any amount, including any interest or property, that is received as compensation in any taxable…
      • § 17155.5 Gross income does not include any amount received as reparation payments paid by the German Foundation known as Remembrance, Responsibility, and the Future, or…
      • § 17156 (a) Gross income shall not include any amount received as compensation in any taxable year by a taxpayer pursuant to Assembly Bill 110 of the 1999–2000 Regular…
      • § 17156.1 Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
      • § 17156.2 (a) Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply. (b) This section shall…
      • § 17156.5 Gross income does not include any amount received as reparation payments paid by the Canadian government for the purpose of redressing the injustice done to…
      • § 17157 Gross income shall not include any amount received in any taxable year by a claimant pursuant to Section 4904 of the Penal Code.
      • § 17157.5 (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income does not include any Chiquita Canyon elevated temperature…
      • § 17158 (a) Gross income does not include any of the following grant allocations: (1) For taxable years beginning on or after January 1, 2020, and before January 1,…
      • § 17158.1 (a) For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income does not include grant allocations received by a taxpayer…
      • § 17158.2 (a) For taxable years beginning on or after January 1, 2020, gross income does not include any amount awarded as a restaurant revitalization grant pursuant to…
      • § 17158.3 (a) For taxable years beginning on or after January 1, 2019, gross income does not include any amount awarded as a shuttered venue operator grant pursuant to…
      • § 17158.4 Section 343 of the Protecting Americans from Tax Hikes Act of 2015 (Public Law 114-113), relating to exclusion from gross income of certain coal power grants…
      • § 17158.5 Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages…
    4. ARTICLE 6. Deductions §§ 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…
    5. ARTICLE 9. Special Rules for Nonresidents and Part-Year Residents §§ 17301–17307 · 8 sections
      • § 17301 For purposes of this part, in the case of a nonresident or part-year resident, the proper apportionment and allocation of the deductions in computing “taxable…
      • § 17301.3 For purposes of this part, in the case of a nonresident or part-year resident, the term “California adjusted gross income” includes each of the following: (a)…
      • § 17301.4 For purposes of this part, in the case of a nonresident or part-year resident, the term “total adjusted gross income” means adjusted gross income for the…
      • § 17301.5 For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire year…
      • § 17302 (a) In the case of a nonresident or part-year resident, the deduction provided by Section 215 of the Internal Revenue Code, relating to alimony, etc.,…
      • § 17304 In the case of a nonresident or part-year resident, itemized deductions allowed as a deduction for the taxable year under Section 63 of the Internal Revenue…
      • § 17306 In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i)…
      • § 17307 In the case of a nonresident or part-year resident, in computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i)…
  6. CHAPTER 4. Corporate Distributions and Adjustments §§ 17321–17324 · 6 sections
    • § 17321 Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise…
    • § 17321.1 The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to…
    • § 17322 For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections…
    • § 17322.5 Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.
    • § 17323 (a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply. (b) Section 382(d)(3) of the Internal…
    • § 17324 Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.
  7. CHAPTER 5. Deferred Compensation §§ 17501–17510 · 13 sections
    • § 17501 (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, shall apply, except as otherwise provided. (b)…
    • § 17501.5 The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the…
    • § 17501.7 The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the…
    • § 17501.8 (a) The following amendments made by the Consolidated Appropriations Act, 2023 (Public Law 117-328) shall apply for purposes of this part, Part 10.2…
    • § 17502 (a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating…
    • § 17504 (a) The provisions of Section 402 of the Internal Revenue Code, relating to taxability of beneficiaries of employees’ trusts, shall be modified as follows: (1)…
    • § 17506 The provisions of Section 403 of the Internal Revenue Code, relating to taxation of employee annuities, shall be modified to provide that the basis of any…
    • § 17507 The provisions of Section 408 of the Internal Revenue Code, relating to individual retirement accounts, shall be modified as follows: (a) The following…
    • § 17508 The provisions of Section 408(o) of the Internal Revenue Code, relating to definitions and rules relating to nondeductible contributions to individual…
    • § 17508.2 For taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code is modified as follows: (a) By substituting the phrase “five…
    • § 17509 Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.
    • § 17509.5 (a) For taxable years beginning on or after January 1, 2026, Section 530A of the Internal Revenue Code, relating to 530A accounts, added by Section 70204(a)(1)…
    • § 17510 Section 7701(j) of the Internal Revenue Code, relating to Federal Thrift Savings Funds, applies, except as otherwise provided.
  8. CHAPTER 6. Accounting Periods and Methods of Accounting §§ 17551–17570 · 16 sections
    • § 17551 (a) Subchapter E of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to accounting periods and methods of accounting, shall apply, except as…
    • § 17552 (a) Notwithstanding Section 17565, a return for a period of less than 12 months shall also be made when the Franchise Tax Board terminates the taxpayer’s…
    • § 17552.3 (a) (1) The options under Sections 112(d)(2) and 112(d)(3) of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. Sec. 7212(d)(2) and (3)), as…
    • § 17553 Section 454(c) of the Internal Revenue Code, relating to matured United States Savings Bonds, shall not apply.
    • § 17555 In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is…
    • § 17556 Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax…
    • § 17559 (a) Section 451(g) of the Internal Revenue Code, relating to special rule for proceeds from livestock sold on account of drought, is modified by substituting…
    • § 17560 (a) The provisions of Sections 811(c)(4), 811(c)(6), and 811(c)(7) of Public Law 99-514, as modified by Section 1008(f) of Public Law 100-647, shall apply. (b)…
    • § 17560.5 (a) Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of certain taxpayers, shall not apply. (b) (1) Section 11012(a)…
    • § 17561 (a) Section 469(c)(7) of the Internal Revenue Code, relating to special rules for taxpayers in real property business, shall not apply. (b) Section 469(d)(2)…
    • § 17563.5 (a) The amendment made by Section 7001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) to Section 404(a)(11) of…
    • § 17563.51 (a) For taxable years beginning on or after January 1, 2019, the amendments made by Section 13102(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to…
    • § 17564 (a) Long-term contracts shall be accounted for in accordance with the special rules set forth in Section 460 of the Internal Revenue Code. (b) (1) The…
    • § 17565 (a) The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by…
    • § 17567 The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97),…
    • § 17570 (a) Section 13233(c)(2)(C) of the Revenue Reconciliation Act of 1993 (Public Law 103-66), relating to the effective date for changes in the mark to market…
  9. CHAPTER 7. Exempt Trusts and Common Trust Funds §§ 17631–17677 · 11 sections
    1. ARTICLE 1. General Rule §§ 17631–17640 · 8 sections
      • § 17631 An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under…
      • § 17632 An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of this…
      • § 17635 (a) An organization described in Section 401(a) of the Internal Revenue Code which is subject to the provisions of this section shall not be exempt from…
      • § 17636 Sections 17635 to 17639, inclusive, apply to any organization described in Section 401(a) of the Internal Revenue Code.
      • § 17637 For purposes of Sections 17635 to 17639, inclusive, the term “prohibited transaction” means any transaction in which an organization subject to the provisions…
      • § 17638 Any organization described in Section 401(a) of the Internal Revenue Code or a trust which is denied exemption under Section 17631 by reason of Section 17635,…
      • § 17639 For purposes of subdivision (a) of Section 17637, a bond, debenture, note, or certificate or other evidence of indebtedness (hereinafter in this section…
      • § 17640 Subdivision (a) of Section 17637 shall not apply to a loan made by a trust described in Section 401(a) of the Internal Revenue Code to the employer (or to a…
    2. ARTICLE 2. Taxation of Business Income of Certain Exempt Organizations § 17651 · 1 section
      • § 17651 (a) There is hereby imposed for each taxable year on the unrelated business taxable income (as defined in Section 23732) of every trust a tax computed as…
    3. ARTICLE 3. Common Trust Funds §§ 17671–17677 · 2 sections
      • § 17671 Section 584 of the Internal Revenue Code, relating to common trust funds, shall apply, except as otherwise provided.
      • § 17677 Every trust company operating a common trust fund shall make a return under penalties of perjury for each taxable year, stating specifically with respect to…
  10. CHAPTER 8. Natural Resources § 17681 · 1 section
    • § 17681 (a) Subchapter I of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to natural resources, shall apply, except as otherwise provided. (b) For…
  11. CHAPTER 9. Estates, Trusts, Beneficiaries, and Decedents §§ 17731–17779 · 19 sections
    • § 17731 (a) Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to estates, trusts, beneficiaries, and decedents, shall apply, except as…
    • § 17731.5 (a) Section 641(c)(2)(A) of the Internal Revenue Code is modified to read: “The amount of the tax imposed by subdivision (e) of Section 17041 shall be…
    • § 17732 Section 642(b) of the Internal Revenue Code, relating to deduction for personal exemption, shall not apply.
    • § 17733 (a) An estate shall be allowed a credit of ten dollars ($10) against the tax imposed under Section 17041, less any amounts imposed under paragraph (1) of…
    • § 17734 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a…
    • § 17734.6 Section 646 of the Internal Revenue Code, relating to tax treatment of electing Alaska Native Settlement Trusts, shall not apply.
    • § 17736 (a) Section 642(c)(2) of the Internal Revenue Code is modified for purposes of this part by substituting “December 31, 1970” for “October 9, 1969” throughout…
    • § 17737 (a) For purposes of computing the taxable income of the estate or trust and the taxable income of a spouse to whom Section 682(a) of the Internal Revenue Code,…
    • § 17742 (a) Except as otherwise provided in this chapter, the income of an estate or trust is taxable to the estate or trust. The tax applies to the entire taxable…
    • § 17743 Where the taxability of income under this chapter depends on the residence of the fiduciary and there are two or more fiduciaries for the trust, the income…
    • § 17744 Where the taxability of income under this chapter depends on the residence of the beneficiary and there are two or more beneficiaries of the trust, the income…
    • § 17745 (a) If, for any reason, the taxes imposed on income of a trust which is taxable to the trust because the fiduciary or beneficiary is a resident of this state…
    • § 17745.1 The amendments of Sections 17742 and 17745 made at the 1963 Regular Session of the Legislature shall be applicable only with respect to taxable years beginning…
    • § 17751 Section 645 of the Internal Revenue Code, relating to certain revocable trusts treated as part of estate, is modified as follows: (a) An election under Section…
    • § 17752 Section 663 of the Internal Revenue Code, relating to special rules applicable to Sections 661 and 662, is modified as follows: (a) Section 663(b) of the…
    • § 17755 For taxable years beginning on or after January 1, 2014, Section 664(c)(2) of the Internal Revenue Code, relating to excise tax, shall not apply and, in lieu…
    • § 17760 Section 684 of the Internal Revenue Code, relating to recognition of gain on certain transfers to certain foreign trusts and estates, shall not apply.
    • § 17760.5 Section 685 of the Internal Revenue Code, relating to treatment of funeral trusts, is modified as follows: (a) Section 685(a) of the Internal Revenue Code is…
    • § 17779 Sections 665 to 668, inclusive, of the Internal Revenue Code shall not apply to distributions described in subdivision (b) of Section 17745.
  12. CHAPTER 10. Partners and Partnerships §§ 17851–17859 · 9 sections
    • § 17851 Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to partners and partnerships, shall apply, except as otherwise provided.
    • § 17851.5 Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity…
    • § 17853 Section 703(a)(2) of the Internal Revenue Code is modified to additionally provide that the deduction for taxes provided in Section 164(a) of the Internal…
    • § 17854 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a…
    • § 17855 The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following: (a) Stock in certain…
    • § 17856 Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not…
    • § 17857 Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.
    • § 17858 For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the…
    • § 17859 (a) The amendments made by Section 13504 of the Tax Cuts and Jobs Act (Public Law 115-97) to Section 708 of the Internal Revenue Code, relating to the…
  13. CHAPTER 10.5. Tax on Limited Partnerships §§ 17935–17937 · 3 sections
    • § 17935 (a) Except as provided in subdivision (f), for each taxable year beginning on or after January 1, 1997, every limited partnership doing business in this state…
    • § 17936 A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partnership did no business in this state during the taxable…
    • § 17937 (a) A limited partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the limited partnership does all of the following:…
  14. CHAPTER 10.6. Tax and Fees on Limited Liability Companies §§ 17941–17947 · 6 sections
    • § 17941 (a) Except as provided in subdivision (g), for each taxable year beginning on or after January 1, 1997, a limited liability company doing business in this…
    • § 17942 (a) In addition to the tax imposed under Section 17941, every limited liability company subject to tax under Section 17941 shall pay annually to this state a…
    • § 17943 It is the intent of the Legislature that the amount of the annual fee described in Section 17942 shall apply to the taxable year beginning January 1, 2001, and…
    • § 17944 (a) The effective date of dissolution, withdrawal, or cancellation of a limited liability company is the date on which the certified copy of the court decree,…
    • § 17946 A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business in this state…
    • § 17947 (a) A limited liability company shall not be subject to the taxes imposed by this chapter for a taxable year if the limited liability company does all of the…
  15. CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships §§ 17948–17948.3 · 3 sections
    • § 17948 (a) Except as provided in subdivision (e), for each taxable year beginning on or after January 1, 1997, every limited liability partnership doing business in…
    • § 17948.2 A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the…
    • § 17948.3 (a) A registered limited liability partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the registered limited liability…
  16. CHAPTER 11. Gross Income of Nonresidents §§ 17951–17955 · 6 sections
    • § 17951 (a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of…
    • § 17952 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, income of…
    • § 17952.5 (a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, gross income of…
    • § 17953 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, income of estates…
    • § 17954 For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, except as provided…
    • § 17955 (a) For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, notwithstanding…
  17. CHAPTER 12. Credit for Taxes Paid §§ 18001–18011 · 10 sections
    • § 18001 (a) Subject to the following conditions, residents shall be allowed a credit against the “net tax” (as defined by Section 17039) for net income taxes imposed…
    • § 18002 (a) Subject to the following conditions, nonresidents shall be allowed a credit against the “net tax” (as defined by Section 17039) for net income taxes…
    • § 18003 For the purpose of this chapter an estate or trust is considered a resident of the state which taxes the income of the estate or trust irrespective of whether…
    • § 18004 If an estate or trust is a resident of this State and also a resident of another state, it shall, notwithstanding the limitations contained in Sections 18001…
    • § 18005 A resident beneficiary of an estate or trust who is taxable on the income of the estate or trust under Chapter 9 of this part shall, subject to the following…
    • § 18006 For purposes of determining a credit under Section 18001 (relating to residents) or Section 18002 (relating to nonresidents), both of the following apply: (a)…
    • § 18007 If any taxes paid to another state for which a taxpayer has been allowed a credit under this chapter are at any time credited or refunded to the taxpayer, the…
    • § 18008 A tax equal to the credit allowed for the taxes credited or refunded by the other state is due and payable from the taxpayer upon notice and demand from the…
    • § 18009 Interest shall be assessed, collected and paid in the same manner as the tax at the adjusted annual rate established pursuant to Section 19521 from the date…
    • § 18011 The credit against the taxes imposed by this part for net income taxes paid to another state shall not be allowed to any taxpayer or any class of taxpayers if…
  18. CHAPTER 13. Gain or Loss on Disposition of Property §§ 18031–18045 · 13 sections
    • § 18031 Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise…
    • § 18031.5 (a) The amendments made by Section 13303(a) and (b) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 1031 of the Internal Revenue Code,…
    • § 18032 (a) If gain or loss from the exchange of property in this state of a taxpayer is not recognized under this part because of Section 1031 of the Internal Revenue…
    • § 18036 (a) In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made for amounts…
    • § 18036.5 In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the case of…
    • § 18037 An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays as…
    • § 18037.5 The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.
    • § 18038 Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not apply.
    • § 18038.4 Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall…
    • § 18039 Section 1052 of the Internal Revenue Code, relating to basis established by prior revenue acts, is modified as follows: (a) Section 1052(c) of the Internal…
    • § 18041.5 (a) No gain shall be recognized with respect to a sale of an assisted housing development to a tenant association, nonprofit organization, profit-motivated…
    • § 18042 (a) Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock ownership plans or certain cooperatives, shall apply to taxable…
    • § 18045 Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.
  19. CHAPTER 14. General Rules for Determining Capital Gains and Losses §§ 18151–18181 · 15 sections
    • § 18151 Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.
    • § 18151.5 Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain…
    • § 18151.9 The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain…
    • § 18152 Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.
    • § 18154 Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be…
    • § 18155 A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and…
    • § 18155.5 Section 1223 of the Internal Revenue Code, relating to holding period of property, is modified to additionally provide that in determining the period for which…
    • § 18155.6 For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part…
    • § 18165 (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5,…
    • § 18171 Section 1250(b) of the Internal Revenue Code, relating to additional depreciation, is modified as follows: (a) “Depreciation adjustments,” as defined in…
    • § 18171.5 Section 1250(a) of the Internal Revenue Code is modified as follows: (a) The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31,…
    • § 18177 Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligations, does not apply but instead the term “tax-exempt…
    • § 18178 Section 1272 of the Internal Revenue Code shall be modified as follows: (a) For taxable years beginning on or after January 1, 1987, and before the taxable…
    • § 18180 (a) Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided. (b)…
    • § 18181 Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall…