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 |
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
- 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
- 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
- Provision added by Stats. 2022, Ch. 3, Sec. 20. ↵Return to 2021 California Arrearage Payment Program – income exclusion
- 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
- 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
- Provision added by Stats. 2022, Ch. 51, Sec. 2. ↵Return to Better for Families Tax Refund payment - income exclusion
- Provision added by Stats. 2022, Ch. 50, Sec. 120. ↵Return to Guaranteed Income Pilot Program - income exclusion
- Credit is available for qualified contributions made on or before June 30, 2026 ↵Return to Natural Heritage Preservation Credit