California Revenue and Taxation Code CHAPTER 2 - Imposition of Tax

• Section 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,...
• Section 17041.5.
  Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal...
• Section 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, shall apply,...
• Section 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...
• Section 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...
• Section 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.(Amended by...
• Section 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...
• Section 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...
• Section 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...
• Section 17052.6.
  (a) 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 17052.8.
  For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the “net tax” (as defined by...
• Section 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 by...
• Section 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 17053.5.
  (a) (1) For a qualified renter, there shall be allowed a credit against his or her “net tax,” as defined in Section 17039. The amount of the...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 17053.34.
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the “net tax” (as defined in Section...
• Section 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 17053.46.
  (a) For each taxable year beginning on or after January 1, 1995, there shall be allowed as a credit against the “net tax” (as defined in...
• Section 17053.47.
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the “net tax” (as defined in Section...
• Section 17053.73.
  (a) (1) For each taxable year beginning on or after January 1, 2014, and before January 1, 2021, there shall be allowed to a qualified taxpayer that...
• Section 17053.74.
  (a) There shall be allowed a credit against the “net tax” (as defined in Section 17039) to a taxpayer who employs a qualified employee in an...
• Section 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...
• Section 17053.87.
  (a) For the taxable years beginning on or after January 1, 2017, and before January 1, 2023, there shall be allowed as a credit against the...
• Section 17053.88.5.
  (a) In the case of a qualified taxpayer who donates fresh fruits or fresh vegetables to a food bank located in California under Chapter 5 (commencing...
• Section 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...
• Section 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...
• Section 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...
• 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...
• Section 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...
• Section 17055.
  (a) Any 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...
• Section 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...
• Section 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...
• Section 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...
• Section 17059.2.
  (a) (1) For each taxable year beginning on and after January 1, 2014, and before January 1, 2025, there shall be allowed as a credit against the...
• Section 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...

Last modified: October 22, 2018