Expiring Tax Provisions

The table below does not reflect legislative changes made after December 31, 2020.

For questions or feedback about this report, contact FTB Legislative Services.

Return to Summary of Federal Income Tax Changes.

California Sunset [1] California Sections Description Additional Information
6/30/2020 17053.30 & 23630 Natural Heritage Preservation Credit [2]
12/1/2020 18857-18857.3 [3] Voluntary Contributions: National Alliance on Mental Illness
12/1/2020 18907-18907.4 [4] Voluntary Contribution: Organ and Tissue Donor Registry
12/31/2020 17053.72 & 23627 Main Street Small Business Hiring Credit
12/31/2021 17132.11 Student Loan Indebtedness – Income-Contingent Repayment
12/31/2021 17053.88.5 & 23688.5 Agricultural Donations to a Food Bank Credit
12/31/2021 18895--18898 Voluntary Contribution: School Supplies for Homeless Children Fund School Supplies for Homeless Children
12/31/2022 17039.3 & 23036.3 Business Tax Credit Limitation
12/31/2022 17276.23 & 24416.23 NOL Deduction Suspension for Certain Taxpayers
12/31/2022 17053.87 & 23687 College Access Tax Credit College Access Credit
12/31/2022 18901 - 18901.3 Voluntary Contribution: Prevention of Animal Homelessness and Cruelty Prevention of Animal Homelessness and Cruelty
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
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
12/31/2024 17209 Expenditures in Connection with Commercial Cannabis Activity
12/31/2024 18730 – 18733 Voluntary Contribution: California Senior Citizen Advocacy CA Senior Citizen Advocacy Fund
12/31/2024 18741 - 18744 Voluntary Contribution: Rare and Endangered Species Preservation Rare and Endangered Species Preservation
12/31/2024 18745 - 18748 Voluntary Contribution: Protect Our Coast and Oceans Protect our Coasts and Oceans
12/31/2024 18862 - 18864 Voluntary Contribution: California Cancer Research California Cancer Research
12/31/2024 18891 - 18894 Voluntary Contribution: Keep Arts in Schools Keep Arts in Schools
12/31/2024 18791 - 18796 Voluntary Contribution: California Breast Cancer Research CA Breast Cancer Research Voluntary Tax Contribution Fund
12/31/2024 18416.5 Allow Electronic Communication to Taxpayers to Inform of Tax Change
12/31/2024 18761 - 18766 Voluntary Contribution: California Alzheimer’s Disease and Related Dementia Research Alzheimers Disease and 
12/31/2024 18902-18906 Voluntary Contributions: Rape Kit Backlog Rape Kit Backlog 
12/31/2024 18749-18749.3 Voluntary Contributions: Native California Wildlife Rehabilitation Native California Wildlife Rehabilitation
12/31/2025 23036 Strategic Aircraft Credit – Allow to Reduce Tax Below Tentative Minimum Tax
12/31/2025 17132.1 Nonresident Alien Group Filing – Income Exclusion for Payment Made on Behalf of Electing Nonresident Alien
12/31/2025 18537 Non-Resident Alien Group Filing
12/31/2025 17053.73 & 23626 New Employment Credit New Employment Credit
12/31/2025 17053.91 & 23691 Qualified Rehabilitation Expenditure Credit
12/31/2025 18851 - 18855 Voluntary Contribution: Emergency Food for Families Emergency Food for Families
12/31/2025 18910-18913 Voluntary Contribution: Schools Not Prisons Schools not Prisons
12/31/2027 18754 - 18754.3 Voluntary Contribution: California Sea Otter CA Sea Otter Fund
12/31/2027 18801 - 18804 Voluntary Contribution: California Firefighters Memorial CA Firefighters Memorial Fund
12/31/2027 18805 - 18808 Voluntary Contribution: California Peace Officer Memorial Foundation CA Peaceofficers Memorial Fund
12/31/2027 18914-18917 Voluntary Contributions: Suicide Prevention Suicide Prevention
12/31/2029 17059.2 & 23689 California Competes Tax Credit California Completes Tax Credit (CCTC)
12/31/2030 23636 New Advanced Strategic Aircraft Hiring Credit
first prev next last

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. Credit is available for qualified contributions made on or before June 30, 2020.Return to Natural Heritage Preservation Credit
  3. Pursuant to RTC section 18857.3, RTC sections 18857-18857.3 became inoperative on January 1, 2020, and were repealed on 12/01/2020.Return to National Alliance on Mental Illness Voluntary Contribution Fund
  4. Pursuant to RTC section 18907.4, RTC sections 18907-18907.4 became inoperative on January 1, 2020, and were repealed on 12/01/2020.Return to Organ and Tissue Donor Registry Voluntary Contribution Fund