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 |
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 available for qualified contributions made on or before June 30, 2020.↵Return to Natural Heritage Preservation Credit
- 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
- 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