California Revenue and Taxation Code ARTICLE 6 - Deductions

  • Section 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...
  • Section 17201.4.
    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...
  • Section 17201.5.
    Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.(Added by Stats. 2005, Ch. 691,...
  • Section 17201.6.
    Section 199 of the Internal Revenue Code, relating to income attributable to domestic production activities, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 21....
  • Section 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...
  • Section 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 the...
  • Section 17204.
    Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.(Added by Stats. 2010, Ch. 14,...
  • Section 17204.7.
    Section 222 of the Internal Revenue Code, relating to qualified tuition and related expenses, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 24. Effective...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 17207.14.
    (a) For taxable years beginning on or after January 1, 2014, and before January 1, 2024, Section 165(i) of the Internal Revenue Code, relating to disaster...
  • Section 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...
  • Section 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...
  • Section 17215.1.
    Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 26.5. Effective October 7, 2005.)
  • Section 17215.4.
    Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 26.6. Effective October 7,
  • Section 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, shall not...
  • Section 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...
  • Section 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...
  • Section 17225.
    Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 18....
  • Section 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...
  • Section 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...
  • Section 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...
  • Section 17241.
    (a) Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent.”(b) Section 213(f) of the Internal...
  • Section 17250.
    (a) Section 168 of the Internal Revenue Code is modified as follows:(1) Any reference to “tax imposed by this chapter” in Section 168 of the Internal Revenue...
  • Section 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) of the Internal Revenue Code...
  • Section 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...
  • Section 17256.
    Section 179A of the Internal Revenue Code, relating to deduction for clean-fuel vehicles and certain refueling property, shall not apply.(Amended by Stats. 2005, Ch. 691,...
  • Section 17257.
    Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 22. (SB...
  • Section 17257.2.
    Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deduction, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 23. (SB...
  • Section 17257.4.
    Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.(Added by Stats. 2010, Ch. 14, Sec....
  • Section 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.(b) Section 263(a) of...
  • Section 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...
  • Section 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 of a...
  • Section 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...
  • Section 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 incurred in...
  • Section 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 Code....
  • Section 17275.2.
    Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.(Added by Stats. 2010, Ch. 14, Sec....
  • Section 17275.3.
    Section 170(e)(3)(D) of the Internal Revenue Code, relating to special rule for contributions of book inventory to public schools, shall not apply.(Added by Stats. 2010,...
  • Section 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 showing that the...
  • Section 17276.
    Except as provided in Sections 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7, the deduction provided by Section 172 of the Internal Revenue Code, relating to...
  • Section 17276.05.
    (a) In addition to the modifications made by Section 17276, the deduction provided by Section 172 of the Internal Revenue Code, relating to net operating loss...
  • Section 17276.1.
    (a) A qualified taxpayer, as defined in Section 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7, may elect to take the deduction provided by Section 172 of the...
  • Section 17276.3.
    (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7 of this code and Section 172 of the Internal Revenue Code, no net operating loss...
  • Section 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...
  • Section 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...
  • Section 17276.21.
    (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7 of this code and Section 172 of the Internal Revenue Code, no net operating loss...
  • Section 17276.22.
    Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after...
  • Section 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...
  • Section 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 to qualified...
  • Section 17279.
    Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, is modified as follows:(a) (1) Section 13261(g) of the Revenue Reconciliation...
  • Section 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 incurred before January 1,...
  • Section 17279.6.
    Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 29. (SB...
  • Section 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) No deduction...
  • Section 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...
  • Section 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...
  • Section 17287.
    Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Tax” for “Federal income tax.”(Amended by Stats. 1999, Ch. 987, Sec....
  • Section 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...
  • Section 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...

Last modified: October 22, 2018