Expiring Tax Provisions 2022 Expiring Tax Provisions of the California Revenue and Taxation code

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California Sunset [1] California Sections Description Additional Information
12/31/2021 17039.3 & 23036.3 Business Tax Credit Limitation[2]
12/31/2021 17276.23 & 24416.23 NOL Deduction Suspension for Certain Taxpayers[2] Net Operating Loss
12/31/2022 17158.1 & 24311 CA Microbusiness COVID-19 Relief - income exclusion
12/31/2022 18901 - 18901.3 Voluntary Contribution: Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund Prevention of Animal Homelessness and Cruelty
12/31/2023 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
12/31/2023 17935 First Year Annual Tax Exemption for Limited Partnerships
12/31/2023 17941 First Year Annual Tax Exemption for Limited Liability Companies
12/31/2023 17948 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
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 17053.72.1 & 23627.1 Main Street Small Business Tax Credit (Part I & II) Main Street Small Business Tax Credit I
Main Street Small Business Tax Credit II
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 18730 – 18733 Voluntary Contribution: California Senior Citizen Advocacy Voluntary Tax Contribution Fund CA Senior Citizen Advocacy Fund
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
12/31/2024 18910 - 18913 Voluntary Contribution: Schools Not Prisons Voluntary Tax Contribution Fund [3] Schools not Prisons
12/31/2025 17131.17 & 24308.5 2021 California Arrearage Payment Program – income exclusion[4]
12/31/2025 23036 New Advanced Strategic Aircraft Credit– Allow to Reduce Tax Below Tentative Minimum Tax[5]
12/31/2025 17053.73 & 23626 New Employment Credit: Designated Census Tract or Economic Development Area New Employment Credit
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 19900 - 19906 Small Business Relief Act - Pass-through Entity Elective Tax[6]
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
12/31/2026 17131.20 2022 California Arrearage Payment Program - 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 payment - income exclusion [7]
12/31/2026 17131.19 California Low Income Household Water Assistance Program - income exclusion
12/31/2026 17131.12 Guaranteed Income Pilot Program - income exclusion[8]
12/31/2026 17053.80 & 23629 Homeless Hiring Tax Credit Homeless Hiring Tax Credit
6/30/2026 17053.30 & 23630 Natural Heritage Preservation Credit [9]
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 17138.5 & 24309.3 Fire Victims Trust Settlement Payment - income exclusion
12/31/2027 17053.64 & 23664 High Road Cannabis Tax Credit High-Road Cannabis Tax Credit
12/31/2027 18734 - 18737 Voluntary Contribution: California Community and Neighborhood Tree Voluntary Tax Contribution Fund California Community and Neighborhood Tree Voluntary Tax Contribution Fund
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 Voluntary Tax Contribution 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 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 & 19295.1 Collection of Recaptured CA Small Business Covid-19 Relief Grants
12/31/2030 23636 New Advanced Strategic Aircraft Hiring Credit
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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 of the section is listed or the expiration applies to transactions occurring after this date. ↵Return to California Sunset
  2. The sunset date for this provision was modified during 2022, the provision’s ending date changed from 12/31/2022 to 12/31/2021. ↵Return to Business Tax Credit Limitation
  3. The Schools Not Prisons Voluntary Tax Contribution fund did not meet the required $250,000 minimum and will be removed from the list for tax year 2022. ↵Return to Voluntary Contribution: Schools Not Prisons Voluntary Tax Contribution Fund
  4. Provision added by Stats. 2022, Ch. 3, Sec. 20. ↵Return to 2021 California Arrearage Payment Program – income exclusion
  5. 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
  6. 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
  7. Provision added by Stats. 2022, Ch. 51, Sec. 2. ↵Return to Better for Families Tax Refund payment - income exclusion
  8. Provision added by Stats. 2022, Ch. 50, Sec. 120. ↵Return to Guaranteed Income Pilot Program - income exclusion
  9. Credit is available for qualified contributions made on or before June 30, 2026 ↵Return to Natural Heritage Preservation Credit