Expiring Tax Provisions
The table below does not reflect legislative changes made after December 31, 2021.
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 |
|---|---|---|---|
| 12/31/2021 | 17132.11 | Gross Income Exclusion for Student Loan Indebtedness – Income-Contingent Repayment | |
| 12/31/2021 | 17053.71 & 23628 | Main Street Small Business Tax Credit Part II | Main Street Small Business Tax Credit II |
| 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 Tax Credit |
| 12/31/2022 | 18901-18901.3 | Voluntary Contribution: Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund | Prevention of Animal Homelessness and Cruelty |
| 12/31/2022 | 17158.1 & 24311 | CA Microbusiness COVID-19 Relief - income exclusion | |
| 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 |
| 12/31/2023 | 18902-18906 | Voluntary Contribution: Rape Kit Backlog Voluntary Tax Contribution Fund | Rape Kit Backlog |
| 12/31/2023 | 18749-18749.3 | Voluntary Contribution: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund | Native California Wildlife Rehabilitation |
| 12/31/2024 | 17209 | Expenditures in Connection with Commercial Cannabis Activity | |
| 12/31/2024 | 18730–18733 | Voluntary Contribution: California Senior Citizen Advocacy Voluntary Tax Contribution Fund | California Senior Citizen Advocacy |
| 12/31/2024 | 18741-18744 | Voluntary Contribution: Rare and Endangered Species Preservation Voluntary Tax Contribution Program | Rare and Endangered Species Preservation |
| 12/31/2024 | 18745-18748 | Voluntary Contribution: Protect Our Coast and Oceans Voluntary Tax Contribution Fund | Protect Our Coast and Oceans |
| 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 | 18791-18796 | Voluntary Contribution: California Breast Cancer Research Voluntary Tax Contribution Fund | California Breast Cancer Research |
| 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 Voluntary Tax Contribution Fund | Alzheimer's Disease and Related Dementia |
| 12/31/2024 | 18910-18913 | Voluntary Contribution: Schools Not Prisons Voluntary Tax Contribution Fund | Schools not Prisons |
| 12/31/2024 | 17131.11 | Golden State Stimulus Programs – income exclusion | Golden State Stimulus |
| 12/31/2025 | 23036 | New Advanced Strategic Aircraft Credit– Allow to Reduce Tax Below Tentative Minimum Tax [2] | |
| 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: Designated Census Tract or Economic Development Area | New Employment Credit |
| 12/31/2025 | 18851-18855 | Voluntary Contribution: Emergency Food for Families Voluntary Tax Contribution Fund | Emergency Food for Familities |
| 12/31/2025 | 18914-18917 | Voluntary Contribution: Suicide Prevention Voluntary Tax Contribution Fund | Suicide Prevention |
| 12/31/2025 | 19900-19906 | Small Business Relief Act - Pass-through Entity Elective Tax | |
| 12/31/2025 | 17052.1 | Pass-through Entity Elective Tax Credit | |
| 6/30/2026 | 17053.30 & 23630 | Natural Heritage Preservation Credit [3] | |
| 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 | 17053.80 & 23629 | Homeless Hiring Tax Credit | Homeless Hiring Tax Credit |
| 12/31/2027 | 18857-18857.3 | Voluntary Contribution: Mental Health Crisis Prevention Voluntary Tax Contribution Fund | |
| 12/31/2027 | 18754-18754.3 | Voluntary Contribution: California Sea Otter Voluntary Tax Contribution Fund. | CA Sea Otter |
| 12/31/2027 | 18801-18804 | Voluntary Contribution: California Firefighters Memorial Voluntary Tax Contribution Fund. | CA Firefighter's Memorial |
| 12/31/2027 | 18805-18808 | Voluntary Contribution: California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund | California Peace Officer Memorial Foundation |
| 12/31/2027 | 18734-18737 | California Community and Neighborhood Tree Voluntary Tax Contribution Fund | |
| 12/31/2028 | 18895-18898 | Voluntary Contribution: School Supplies for Homeless Children Fund | CA School Supplies for Homeless Children |
| 12/31/2029 | 17059.2 & 23689 | California Competes Tax Credit | CA Competes Tax Credit |
| 12/31/2029 | 17158 & 24312 | CA Small Business COVID-19 Relief Grant and CA Venues Grant – income exclusions | |
| 12/31/2030 | 23636 | New Advanced Strategic Aircraft Hiring Credit |
Notes
- 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
- Credit is in RTC 23636 and is effective through 12/31/2030. ↵Return to Advanced Strategic Aircraft Credit
- Credit is available for qualified contributions made on or before June 30, 2026. ↵Return to Natural Heritage Preservation Credit