1997 Enacted Legislation

The following are the Legislative Change Notices prepared by the Franchise Tax Board (FTB).

These notices explain the changes made to the California Income Tax Laws during 1997.

  • 97-1 California Military Museum Fund and Drug Abuse Resistance Education Fund (D.A.R.E.) Appropriation for Allocation
  • 97-2 Fish and Game Preservation Fund/Reinstates and Extends Repeal Date
  • 97-3 Exclusion/Discharge Of Indebtedness From California State University Forgivable Loan Program
  • 97-4 Renter's Credit/Suspended Until January 1, 1998
  • 97-5 Repeal FTB Tax Return Information Disclosure to Trade and Commerce Secretary
  • 97-6 Disaster Loss Deduction/1996 Or 1997 Storms or Flooding
  • 97-7 California Breast Cancer Research Fund/Allocate Funds to California State University
  • 97-8 California Firefighters' Memorial Fund/Extend Repeal Date
  • 97-9 Child Support/Voluntary Referral to The FTB/Tax Priority/Employment Development Department, Department of Social Services & FTB Independent Contractor Study
  • 97-10 Taxpayers' Bill Of Rights Conformity
  • 97-11 Tax Collection Superior to Child Support Collection/Shift to General Fund Expenditure
  • 97-12 Economic Development Areas/Trade and Commerce to Designate Targeted Tax Area
  • 97-13 Enterprise Zone/1996 Legislation Clean-Up
  • 97-14 Court-Ordered Debt Collection, Information Reporting, Operative Date, Financial Corporation Offsets, Apportioning Reference Correction, Interest on Overpayment, Reference Correction, Redundant Reference, SB 38 Clean-up, California Qualified Stock Options, Zone NOL Carryover, Half Month Periods
  • 97-15 Information Reporting/Discharges, Information Reporting/Bond Interest, Corporate Definition to Include Banks, Remove Credit Elections, Operative Date, Financial Corporation Offset, Apportioning Reference Correction, Interest on Overpayment, Reference Correction, Redundant Reference, Legislative Intent
  • 97-16 Depreciation Deduction/Accelerated Cost Recovery System/Pierce's Disease
  • 97-17 Conformity/Check The Box Regulations/Corporation & Limited Liability Company
  • 97-18 Economic Development Area/Manufacturing Enhancement Area Employer's Hiring Credit/Wages Paid to Qualified Disadvantaged Individual in Area
  • 97-19 Federal Conformity-S Corporation and Exclusion of Gain from Sale of Principal Residence
  • 97-20 Conformity Act of 1997
  • 97-21 1997 Tax Relief Act
  • 97-22 Research Expenses Credit/Conformity to 1997 Federal Small Business Job Protection Act
  • 97-23 Child Support/Over 90 Days Delinquent Refer To FTB/Voluntary Referral/Tax Priority/SSA Searches
  • 97-24 State Children's Trust Fund/Reinstate and Extend Repeal Date
  • 97-25 Child Support Enforcement/FTB, Department of Social Services & Financial Institutions Operate Financial Institution Match System
  • 97-26 Exclusion/Golden State Scholarshare Trust Income