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
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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. Credit is in RTC 23636 and is effective through 12/31/2030. Return to Advanced Strategic Aircraft Credit
  3. Credit is available for qualified contributions made on or before June 30, 2026. Return to Natural Heritage Preservation Credit