Expiring Tax Provisions 2023 Expiring Tax Provisions of the California Revenue and Taxation code

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California Sunset [1] California Sections Description Additional Information
12/31/2023 17935, subd. (f) First Year Annual Tax Exemption for Limited Partnerships
12/31/2023 17941, subd. (g) First Year Annual Tax Exemption for Limited Liability Companies
12/31/2023 17948, subd. (e) First Year Annual Tax Exemption for Limited Liability Partnerships
12/31/2023 17144.6 Student Loan Debt Relief – Borrower Defense , Brightwood College or The Art Institute of California
12/31/2023 18749-18749.3 Voluntary Contributions: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund Native California Wildlife Rehabilitation
12/31/2023 18902 - 18906 Voluntary Contributions: Rape Kit Backlog Voluntary Tax Contribution Fund Rape Kit Backlog
01/01/2024 17158.1 & 24311 CA Microbusiness COVID-19 Relief - income exclusion [2]
12/31/2024 18416.5 Allow Electronic Communication to Taxpayers to Inform of Tax Change
12/31/2024 17209 Expenditures in Connection with Commercial Cannabis Activity - deduction
12/31/2024 17131.11 Golden State Stimulus Programs - income exclusion Golden State Stimulus
12/31/2024 18761 - 18766 Voluntary Contribution: California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund Alzheimer's Disease and Related Dementia Research
12/31/2024 18791 - 18796 Voluntary Contribution: California Breast Cancer Research Voluntary Tax Contribution Fund CA Breast Cancer Research Voluntary Tax Contribution Fund
12/31/2024 18862 - 18864 Voluntary Contribution: California Cancer Research Voluntary Tax Contribution Fund California Cancer Research
12/31/2024 18891 - 18894 Voluntary Contribution: Keep Arts in Schools Voluntary Tax Contribution Fund Keep Arts in Schools
12/31/2024 18745 - 18748 Voluntary Contribution: Protect Our Coast and Oceans Voluntary Tax Contribution Fund Protect our Coasts and Oceans
12/31/2024 18741 - 18744 Voluntary Contribution: Rare and Endangered Species Preservation Voluntary Tax Contribution Program Rare and Endangered Species Preservation
11/30/2025 17131.21.1 Allows Main Street Tax Credit to be claimed on a return other than a timely filed original return
11/30/2025 17053.72.1 & 23627.1 Main Street Small Business Tax Credit (Part I)[3] Main Street Small Business Tax Credit I
12/31/2025 17131.17 & 24308.5 2021 California Arrearage Payment Program Credits – income exclusion
12/31/2025 23036 New Advanced Strategic Aircraft Credit– Allow to Reduce Tax Below Tentative Minimum Tax[4]
12/31/2025 18537 Non-Resident 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 17052.10 Pass-through Entity Elective Tax Credit Pass-through entity elective tax
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 19900 - 19906 Small Business Relief Act - Pass-through Entity Elective Tax [5]
12/31/2025 17144.8, subd. (c) Student Loan Discharges under American Rescue Plan Act – income exclusion
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 Suicide Prevention
12/31/2025 17131.16 & 24308.4 Water and Wastewater System Credits - income exclusion
06/30/2026 17131.12 Guaranteed Income Pilot Program - income exclusion
6/30/2026 17053.30 & 23630 Natural Heritage Preservation Credit [6]
12/1/2026 17053.71 & 23628 Main Street Small Business Tax Credit II [3]
12/31/2026 17131.20 2022 California Arrearage Payment Program Credits - income exclusion
12/31/2026 17053.88.5 & 23688.5 Agricultural Donations to a Food Bank Credit
12/31/2026 17131.12 Better for Families Tax Refund (Middle Class Refund) Payment - income exclusion
12/31/2026 17131.19 California Low Income Household Water Assistance Program - income exclusion [7]
12/31/2026 17131.21 Discharged Community College Fees – income exclusion [8]
12/31/2026 17053.80 & 23629 Homeless Hiring Tax Credit Homeless Hiring Tax Credit
12/31/2026 17053.91 & 23691 Qualified Rehabilitation Expenditure Credit
12/31/2026 17138.6 & 24309.1 Southern California Edison settlement - income exclusion
12/31/2026 17138.2 & 24308.9 Turf Replacement Water Conservation Program - income exclusion
12/31/2027 17053.82 & 23682 Cannabis Equity Tax Credit Cannabis Equity Tax Credit
12/31/2027 17053.87 & 23687 College Access Tax Credit College Access Credit
12/31/2027 17131.22 Emergency Financial Aid Grants – income exclusion [9]
12/31/2027 17138.5 & 24309.3 Fire Victims Trust Settlement Payment - income exclusion
12/31/2027 17139.2 & 24039.6 Gross Income Exclusion for Kincade Fire [10]
12/31/2027 17139.3 & 24309.7 Gross Income Exclusion: Zogg Fire Victims[11]
12/31/2027 17053.64 & 23664 High Road Cannabis Tax Credit High-Road Cannabis Tax Credit
12/31/2027 18801 - 18804 Voluntary Contribution: California Firefighters Memorial Voluntary Tax Contribution Fund. CA Firefighters Memorial Fund
12/31/2027 18857 - 18857.3 Voluntary Contribution: Mental Health Crisis Prevention Voluntary Tax Contribution Fund Mental Health Crisis Prevention Fund
12/31/2027 18805 - 18808 Voluntary Contribution: California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. CA Peace officers Memorial Fund
12/31/2027 18754 - 18754.3 Voluntary Contribution: California Sea Otter Voluntary Tax Contribution Fund. CA Sea Otter Fund
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 [12] Disaster Loss Deduction
12/31/2028 19853 Electronic employer notification
12/31/2028 18895 - 18898 Voluntary Contribution: School Supplies for Homeless Children Voluntary Tax Contribution Fund School Supplies for Homeless Children
12/31/2029 17158 & 24312 CA Small Business COVID-19 Relief Grant Programs - income exclusion
12/31/2029 17059.2 & 23689 California Competes Tax Credit California Completes Tax Credit
12/31/2029 19294, 19295, 19295.1, & 19295.2 Collection of Recaptured CA Small Business Covid-19 Relief Grants
12/31/2029 17941, subd. (f) Annual Tax Exemption for Small Business LLCs Owned by Deployed U.S. Armed Forces that Operates at a Loss or Ceases Operation
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 23636 New Advanced Strategic Aircraft Hiring Credit
12/31/2030 18881 - 18885 Voluntary Contribution: California ALS Research Network Voluntary Tax Contribution Fund [13] School Supplies for Homeless Children
12/31/2031 18730 – 18733 Voluntary Contribution: California Senior Citizen Advocacy Voluntary Tax Contribution Fund[14] CA Senior Citizen Advocacy Fund
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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. Amended by Stats. 2023, Ch. 196, Sec. 22, and 23. SB 143 extended the gross income exclusion for grants received.↵Return to CA Microbusiness COVID-19 Relief - income exclusion
  3. Credit is applicable for taxable years beginning on or after 1/1/20 and on or before 12/31/20.↵Return to Main Street Small Business Tax Credit (Part I)
  4. Credit is in RTC 23636 and is effective through 12/31/2030.↵Return to New Advanced Strategic Aircraft Credit– Allow to Reduce Tax Below Tentative Minimum Tax
  5. 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
  6. Credit is available for qualified contributions made on or before June 30, 2026↵Return to Natural Heritage Preservation Credit
  7. Repealed by Stats. of 2023, Ch. 51, Sec. 24 ↵Return to California Low Income Household Water Assistance Program - income exclusion
  8. Added by Stats. 2023, Ch. 5, Sec. 1.↵Return to Discharged community college fees – income exclusion
  9. Added by Stats. 2023, Ch. 5, Sec. 2.↵Return to Emergency Financial Aid Grants – income exclusion
  10. Added by Stats. of 2023, Ch. 55, Sec 5 and 13 ↵Return to Gross Income Exclusion for Kincade Fire
  11. Added by Stats. of 2023, Ch 55, Sec. 6 and 14↵Return to Gross Income Exclusion: Zogg Fire Victims
  12. Amended by Stats. 2023, Ch. 285, extended the sunset date for the deduction for disaster losses sustained in Governor-declared disaster areas.↵Return to Election to Take Deduction in Preceding Year for Disaster Loss in Areas Proclaimed by the Governor to be in a state of emergency
  13. Added by Stats. of 2023, Ch. 265. This voluntary contribution fund will first appear on the 2024 tax return.↵Return to Voluntary Contribution: California ALS Research Network Voluntary Tax Contribution Fund
  14. Amended by Stats. of 2023, Ch 89, extended the repeal date of the fund from 1/1/23 to 1/1/31.↵Return to CA Senior Citizen Advocacy Fund