Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.
Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items not deductible, shall apply, except as otherwise provided.
California Revenue and Taxation Code — §§ 17201-17299.9
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Repealed and added by Stats. 1993, Ch. 873, Sec. 12. Effective October 6, 1993.
Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items not deductible, shall apply, except as otherwise provided.
Added by Stats. 2025, Ch. 231, Sec. 27. (SB 711) Effective October 1, 2025.
Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.
and Jobs Act, 2017 (Public Law 115-97) to Section 280F of the Internal Revenue Code, relating to limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes, shall not apply.
Added by Stats. 2019, Ch. 39, Sec. 8. (AB 91) Effective July 1, 2019.
Added by Stats. 2025, Ch. 231, Sec. 28. (SB 711) Effective October 1, 2025. Repealed as of December 1, 2027, by its own provisions.
Added by Stats. 2005, Ch. 691, Sec. 19. Effective October 7, 2005.
Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.
Added by Stats. 2005, Ch. 691, Sec. 20. Effective October 7, 2005.
Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.
Amended by Stats. 2025, Ch. 231, Sec. 29. (SB 711) Effective October 1, 2025.
Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.
Added by Stats. 2021, Ch. 557, Sec. 4. (AB 340) Effective January 1, 2022.
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 Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply.
Added by Stats. 1992, Ch. 554, Sec. 7. Effective January 1, 1993.
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 provided in Section 162(a) of the Internal Revenue Code), the expenses involved in carrying out a parking cash-out program, as defined by subdivision (f) of Section 65088.1 of the Government Code.
Added by Stats. 1996, Ch. 473, Sec. 1. Effective September 13, 1996.
For purposes of applying limitations on the deductions described in this section, any reference to “compensation” or “earned income” shall be a reference to the amount required to be used for purposes of limiting the deduction in computing federal income tax for the same taxable year.
Revenue Code in the case of an individual who is an employee within the meaning of Section 401(c)(1) of the Internal Revenue Code.
Amended by Stats. 2025, Ch. 231, Sec. 30. (SB 711) Effective October 1, 2025.
III of the Consolidated Appropriations Act, 2021 (Public Law 116-260) to Section 165(h) of the Internal Revenue Code, relating to qualified disaster-related personal casualty losses, shall not apply.
Added by Stats. 2025, Ch. 231, Sec. 31. (SB 711) Effective October 1, 2025.
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 wagering losses, shall not apply.
Amended by Stats. 2010, Ch. 14, Sec. 17. (SB 401) Effective January 1, 2011.
contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under Section 17201.
Amended by Stats. 2009, Ch. 299, Sec. 2. (AB 1568) Effective January 1, 2010.
occurring in 1986 in California.
California.
that occurred in the Counties of Alpine, Contra Costa, Fresno, Humboldt, Imperial, Lassen, Los Angeles, Madera, Mendocino, Modoc, Monterey, Napa, Orange, Plumas, Riverside, San Bernardino, San Diego, Santa Barbara, Sierra, Siskiyou, Sonoma, Tehama, Trinity, and Tulare, and the City of Fillmore in January 1993.
August of 1994, or any other related casualty.
sustained as a result of a freeze occurring in the winter of 1998–99, or any related casualty, sustained in any county of this state subject to a disaster declaration with respect to the freeze.
sustained in the Counties of Santa Barbara and San Luis Obispo as a result of the San Simeon earthquake, aftershocks, and any other related casualties.
Merced, Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, San Luis Obispo, San Mateo, Santa Cruz, Shasta, Sierra, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Trinity, Tulare, Tuolumne, Yolo, and Yuba as a result of the severe rainstorms, related flooding and slides, and any other related casualties, that occurred in December 2005, January 2006, March 2006, or April 2006.
Clara, Stanislaus, Tulare, Ventura, and Yuba that were the subject of the Governor’s proclamations of a state of emergency for the severe freezing conditions that occurred in January 2007.
Governor’s disaster proclamations of September 15, 2007, and October 21, 2007.
in July 2008.
the amount of excess disaster loss over the sum of the adjusted taxable income for each of the prior taxable years to which that excess disaster loss is carried.
operating loss deduction under Section 172 of the Internal Revenue Code.
Added by Stats. 2012, Ch. 203, Sec. 1. (AB 2332) Effective August 27, 2012.
regard to extension, for the taxable year in which the disaster occurred.
Added by Stats. 2012, Ch. 284, Sec. 1. (SB 1544) Effective September 7, 2012.
return, determined with regard to extension, for the taxable year in which the disaster occurred.
Added by Stats. 2014, Ch. 352, Sec. 1. (AB 922) Effective September 16, 2014.
extension, for the taxable year in which the disaster occurred.
Amended by Stats. 2023, Ch. 285, Sec. 1. (SB 264) Effective September 30, 2023. Repealed as of December 1, 2029, by its own provisions.
on or before the due date of the return, determined with regard to any extension of time for filing the return, for the taxable year in which the disaster occurred.
declares as follows:
(A) The specific goal, purpose, and objective of the deduction is to support taxpayers whose business or personal property is completely or partially destroyed due to a disaster.
(B) The performance indicator for the Legislature to use in determining if the deduction achieves its stated purpose is the number of taxpayers allowed a deduction pursuant to this section or Section 24347.14.
2029, and as of that date is repealed.
Added by Stats. 2010, Ch. 449, Sec. 5. (AB 1690) Effective September 29, 2010.
Added by Stats. 2010, Ch. 461, Sec. 6. (AB 2136) Effective September 29, 2010.
individuals, any excess disaster loss shall be carried forward to each of the five taxable years following the taxable year for which the loss is claimed. However, if there is any excess disaster loss remaining after the five-year period, then the applicable percentage, as set forth in paragraph (1) of subdivision (b) of Section 17276, of that excess disaster loss shall be carried forward to each of the next 10 taxable years.
by Section 1212(b)(2)(B) of the Internal Revenue Code.
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