Expiring Tax Provisions Expiring provisions in the California Revenue and Taxation code

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California Sunset [1] California Sections Description Additional Information
12/31/2024 17131.11 Gross Income Exclusion: Golden State Stimulus Programs
12/31/2024 17158.1 & 24311 Gross Income Exclusion: CA Microbusiness COVID-19 Relief  
11/30/2025 17053.72.1 & 23627.1 Allows Main Street Tax Credit to be claimed on a return other than a timely filed original return[2]  
12/31/2025 17052.1 Pass-through Entity Elective Tax Credit
12/31/2025 18537 Nonresident Alien Group Filing
12/31/2025 17132.1 Nonresident Alien Group Filing - Income Exclusion for Payment Made on Behalf of Electing Nonresident Alien
12/31/2025 18624 Prohibition on FTB from requiring a nonresident alien who is not eligible for an SSN or ITIN to provide an SSN or ITIN to file a tax return
12/31/2025 17053.73 & 23626 New Employment Credit New Employment Credit
12/31/2025 17131.16 & 24308.4 Gross Income Exclusion: Water and Wastewater System Credits  
12/31/2025 17131.17 & 24308.5 Gross Income Exclusion: 2021 California Arrearage Payment Program Credits
12/31/2025 17144.8, subd. (c) Gross Income Exclusion: Student Loan Discharges under American Rescue Plan Act
12/31/2025 18851 - 18855 Voluntary Contribution: Emergency Food for Families Voluntary Tax Contribution Fund Emergency Food for Families
12/31/2025 18914 - 18917 Voluntary Contributions: Suicide Prevention Voluntary Tax Contribution Fund[3] Suicide Prevention
12/31/2025 19900 -19906 Small Business Relief Act - Pass-through Entity Elective Tax[4] Pass-through entity elective tax
06/30/2026 17131.12 Gross Income Exclusion: Guaranteed Income Pilot Program Payment
06/30/2026 17053.30 & 23630 Natural Heritage Preservation Credit [5]
11/30/2026 17053.71 & 23628 Main Street Small Business Tax Credit II [6]
12/31/2026 17131.15 Gross Income Exclusion: Better for Families Tax Refund (Middle Class Tax Refund) Payment [7]
12/31/2026 17131.21 Gross Income Exclusion: Discharged Community College Fees
12/31/2026 17131.20 Gross Income Exclusion: 2022 California Arrearage Payment Program Credits
12/31/2026 17039.4 & 23036.4 $5 Million Business Credit Limitation [8]
12/31/2026 17053.80 & 23629 Homeless Hiring Tax Credit Homeless Hiring Tax Credit
12/31/2026 17053.88.5 & 23688.5 Agricultural Donations to a Food Bank Credit
12/31/2026 17053.91 & 23691 Qualified Rehabilitation Expenditure Credit  
12/31/2026 17138.2 & 24308.9 Gross Income Exclusion: Turf Replacement Water Conservation Program
12/31/2026 17138.6 & 24309.1 Gross Income Exclusion: Southern California Edison Settlement
12/31/2026 17276.24 & 24416.24 Net Operating Loss (NOL) Suspension [9]
12/31/2027 17131.22 Gross Income Exclusion: Emergency Financial Aid Grants  
12/31/2027 17053.64 & 23664 High Road Cannabis Tax Credit  
12/31/2027 17053.82 & 23682 Cannabis Equity Tax Credit  
12/31/2027 17053.87 & 23687 College Access Tax Credit College Access Credit
12/31/2027 17138.5 & 24309.3 Gross Income Exclusion: Fire Victims Trust Settlement Payment
12/31/2027 17139.2 and 24309.6 Gross Income Exclusion: 2019 Kincade Fire
12/31/2027 17139.3 and 24309.7 Gross Income Exclusion: Zogg Fire Victims
12/31/2027 18754 - 18754.3 Voluntary Contribution: California Sea Otter Voluntary Tax Contribution Fund CA Sea Otter Fund
12/31/2027 18801 - 18804 Voluntary Contribution: California Firefighters Memorial Voluntary Tax Contribution Fund CA Firefighters Memorial Fund
12/31/2027 18805 - 18808 Voluntary Contribution: California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. CA Peace officers Memorial Fund
12/31/2027 18857 - 18857.3 Voluntary Contribution: Mental Health Crisis Prevention Voluntary Tax Contribution Fund Mental Health Crisis Prevention Fund
12/31/2028 19853 Electronic employer notification under the Earned Income Tax Credit Information Act
12/31/2028 17138.8 & 24308.10 Gross Income Exclusion: Wildfire Mitigation Program Payments [10]
12/31/2028 17207.14 & 24347.14 Election to Take Deduction in Preceding Year for Disaster Loss in Areas Proclaimed by the Governor to be in a state of emergency Disaster Loss Deduction
12/31/2028 18895 - 18898 Voluntary Contribution: School Supplies for Homeless Children Voluntary Tax Contribution Fund School Supplies for Homeless Children
12/31/2029 17209 Expenditures in Connection with Commercial Cannabis Activity - deduction [11]
12/31/2029 17059.2 & 23689 California Competes Tax Credit California Completes Tax Credit
12/31/2029 17158 & 24312 Gross Income Exclusion: CA Small Business COVID-19 Relief Grant Programs
12/31/2029 17941, subd. (f) Annual Tax Exemption for Small Business LLCs Owned by Deployed U.S. Armed Forces that Operate at a Loss or Ceases Operation
12/31/2029 19294, 19295, 19295.1, &19295.2 Collection of Recaptured CA Small Business Covid-19 Relief Grants and CA Small Business and Nonprofit Covid-19 Supplemental Paid Sick Leave Relief Grants
12/31/2029 23153, subd. (i) Minimum Tax Exemption for Small Business Corporations Owned by Deployed U.S. Armed Forces that Operate at a Loss or Ceases Operation
12/31/2030 18901.9 Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund [12]
12/31/2030 23636 New Advanced Strategic Aircraft Hiring Credit
12/31/2030 18749-18749.3 Voluntary Contributions: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund [13] Native California Wildlife Rehabilitation
12/31/2030 18881 - 18885 Voluntary Contribution: California ALS Research Network Voluntary Tax Contribution Fund  
12/31/2030 23036(d)(1)(W) New Advanced Strategic Aircraft Credit – Allow to Reduce Tax Below Tentative Minimum Tax [14]  
12/31/2031 18730 – 18733 Voluntary Contribution: California Senior Citizen Advocacy Voluntary Tax Contribution Fund CA Senior Citizen Advocacy Fund
12/31/2031 18741 - 18744 Voluntary Contribution: Rare and Endangered Species Preservation Voluntary Tax Contribution Program [15] Rare and Endangered Species Preservation
12/31/2031 18745 - 18748 Voluntary Contribution: Protect Our Coast and Oceans Voluntary Tax Contribution Fund [16] Protect our Coasts and Oceans
12/31/2031 18761 - 18766 Voluntary Contribution: California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund [17] Alzheimer's Disease and Related Dementia Research
12/31/2031 18791 - 18796 Voluntary Contribution: California Breast Cancer Research Voluntary Tax Contribution Fund [18] CA Breast Cancer Research Voluntary Tax Contribution Fund
12/31/2031 18862 - 18864 Voluntary Contribution: California Cancer Research Voluntary Tax Contribution Fund [19] California Cancer Research
12/31/2031 18891 - 18894 Voluntary Contribution: Keep Arts in Schools Voluntary Tax Contribution Fund [20] Keep Arts in Schools
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Notes

  1. In general, this is the last date in the last taxable year to which the provision applies. Fiscal years beginning within this taxable year are, in general, also covered by the provision. In some cases, the repeal date is specific to a transaction date. ↵Return to California Sunset
  2. Credit under former RTC sections 17053.72 & 23627 may be claimed for taxable years beginning on or after 1/1/2020 and before 1/1/2021.↵Return to Allows Main Street Tax Credit to be claimed on a return other than a timely filed original return
  3. This voluntary contribution fund became inoperative on January 1, 2024, due to not meeting the $250,000 minimum contribution amount.↵Return to Voluntary Contributions: Suicide Prevention Voluntary Tax Contribution Fund
  4. This provision would become inoperative if the cap on the federal state and local tax deduction is repealed..↵Return to Small Business Relief Act - Pass-through Entity Elective Tax
  5. Credit is available for qualified contributions made on or before June 30, 2026↵Return to Natural Heritage Preservation Credit
  6. Credit is applicable for taxable years beginning on or after 1/1/2021 and before 1/1/2022.↵Return to Main Street Small Business Tax Credit II
  7. Amended by Stats. 2023, Ch.131, renumbered 17131.12.↵Return to Gross Income Exclusion: Better for Families Tax Refund (Middle Class Tax Refund) Payment
  8. Added by Stats. 2024, Ch. 34, Sec. 15 and 33.
    Amended by Stats. 2024, Ch. 42., Sec. 7 and 11.
    Business Credit Limitation for Tax Year 2025 and 2026 is subject to the Department of Finance determination that must occur by May 14, 2025, and May 14, 2026, respectively, and is based on General Fund moneys and the multiyear forecast.↵Return to $5 Million Business Credit Limitation
  9. Added by Stats. 2024, Ch. 34, Sec. 23 and 36.
    Amended by Stats. 2024, Ch. 42., Sec. 9 and 13.
    NOL Suspension for Tax Year 2025 and 2026 is subject to the Department of Finance determination that must occur by May 14, 2025, and May 14, 2026, respective, General Fund moneys and the multiyear forecast. ↵Return to Net Operating Loss (NOL) Suspension
  10. Added by Stats. 2024, Ch. 987, Sec. 1 and 2 ↵Return to Gross Income Exclusion: Wildfire Mitigation Program Payments
  11. Amended by Stats. 2024, Ch. 34, Sec. 19, extended the repeal date from 12/1/2025 to 12/1/2030.↵Return to Expenditures in Connection with Commercial Cannabis Activity - deduction
  12. Added by Stats. 2024, Ch 234. This voluntary contribution fund will appear on the 2024 income tax return.↵Return to Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
  13. Amended by Stats. Of 2024, Ch 360, Sec. 6, extended the inoperative date of the fund from 1/1/2024 to 1/1/2031.↵Return to Voluntary Contributions: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
  14. Credit is in RTC 23636.
    Amended by Stats. 2024, Ch. 34, Sec. 32, extended the inoperative date from 1/1/2026 to 1/1/2031.↵Return to New Advanced Strategic Aircraft Credit – Allow to Reduce Tax Below Tentative Minimum Tax
  15. Amended by Stats. of 2024, Ch 360, Sec. 4, extended the inoperative date of the fund from 1/1/2025 to 1/1/2032.↵Return to Voluntary Contribution: Rare and Endangered Species Preservation Voluntary Tax Contribution Program
  16. Amended by Stats. of 2024, Ch 150, Sec. 1, extended the inoperative date of the fund from 1/1/2025 to 1/1/2032.↵Return to Voluntary Contribution: Protect Our Coast and Oceans Voluntary Tax Contribution Fund
  17. Amended by Stats. of 2024, Ch 112, Sec. 1, extended the inoperative date to 1/1/2032.↵Return to Voluntary Contribution: California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund
  18. Amended by Stats. of 2024, Ch 130, Sec. 1, extended the inoperative date of the fund from 1/1/2025 to 1/1/2032.↵Return to Voluntary Contribution: California Breast Cancer Research Voluntary Tax Contribution Fund
  19. Amended by Stats. of 2024, Ch 130, Sec. 2, extended the inoperative date of the fund from 1/1/2025 to 1/1/2032.↵Return to Voluntary Contribution: California Cancer Research Voluntary Tax Contribution Fund
  20. Amended by Stats. of 2024, Ch 41, Sec. 59, extended the inoperative date of the fund from 1/1/2025 to 1/1/2032.↵Return to Voluntary Contribution: Keep Arts in Schools Voluntary Tax Contribution Fund