BlackletterCalifornia law

CHAPTER 3. Computation of Taxable Income [17071. - 17307.]

Chapter 3 repealed and added by Stats. 1955, Ch. 939.

§§ 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)…