California Revenue and Taxation Code CHAPTER 3.5 - Tax Credits

• Section 23604.
  For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the “tax” (as defined by Section...
• Section 23608.
  (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 23609.
  For each taxable year beginning on or after January 1, 1987, there shall be allowed as a credit against the “tax” (as defined by Section...
• Section 23610.4.
  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 23610.5...
• Section 23610.5.
  (a) (1) There shall be allowed as a credit against the “tax,” defined in Section 23036, a state low-income housing tax credit in an amount equal to...
• Section 23621.
  (a) There shall be allowed as a credit against the “tax” (as defined by Section 23036) an amount equal to 10 percent of the amount of...
• Section 23622.7.
  (a) There shall be allowed a credit against the “tax” (as defined by Section 23036) to a taxpayer who employs a qualified employee in an enterprise...
• Section 23622.8.
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the “tax” (as defined in Section 23036)...
• Section 23624.
  (a) There shall be allowed as a credit against the “tax” (as defined by Section 23036) an amount equal to 10 percent of the amount of...
• Section 23626.
  (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 23630.
  (a) There shall be allowed as a credit against the “tax,” as defined in Section 23036, an amount equal to 55 percent of the fair market...
• Section 23634.
  (a) For each taxable year beginning on or after January 1, 1998, there shall be allowed a credit against the “tax” (as defined by Section 23036)...
• Section 23636.
  (a) For each taxable year beginning on or after January 1, 2016, and before January 1, 2031, a qualified taxpayer shall be allowed a credit against...
• Section 23642.
  (a) For each taxable year beginning on or after January 1, 1996, there shall be allowed as a credit against the “tax,” as defined in Section...
• Section 23646.
  (a) For each taxable year beginning on or after January 1, 1995, there shall be allowed as a credit against the “tax” (as defined in Section...
• Section 23663.
  (a) (1) Notwithstanding any other law to the contrary, for each taxable year beginning on or after July 1, 2008, any credit allowed to a taxpayer under...
• Section 23685.
  (a) (1) For taxable years beginning on or after January 1, 2011, there shall be allowed to a qualified taxpayer a credit against the “tax,” as defined...
• Section 23687.
  (a) For taxable years beginning on or after January 1, 2017, and before January 1, 2023, there shall be allowed as a credit against the “tax,”...
• Section 23688.5.
  (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 23689.
  (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 23695.
  (a) (1) For taxable years beginning on or after January 1, 2016, there shall be allowed to a qualified taxpayer a credit against the “tax,” as defined...

Last modified: October 22, 2018