Expiring Tax Provisions Expiring provisions in the California Revenue and Taxation code

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California Sunset [1] California Sections Description Additional Information
12/31/2025 17131.16 & 24308.4 Gross Income Exclusion: Water and Wastewater System Credits
12/31/2025 17131.17 & 24308.5 Gross Income Exclusion: 2021 California Arrearage Payment Program Credits
12/31/2025 17144.8(c) Gross Income Exclusion: Student Loan Discharges under American Rescue Plan Act
12/31/2025 17053.73 & 23626 New Employment Credit[2] New Employment Credit
12/31/2025 18851 - 18855 Voluntary Contribution: Emergency Food for Families Voluntary Tax Contribution Fund Emergency Food for Families Voluntary Tax Contribution Fund
06/30/2026 17131.12 Gross Income Exclusion: Guaranteed Income Pilot Program Payment
06/30/2026 17053.30 & 23630 Natural Heritage Preservation Credit[3]
11/30/2026 17053.71 & 23628 Main Street Small Business Tax Credit II[4]
12/31/2026 17131.15 Gross Income Exclusion: Better for Families Tax Refund (Middle Class Tax Refund) Payment
12/31/2026 17138.6 & 24309.1 Gross Income Exclusion: Southern California Edison Settlement
12/31/2026 17131.20 Gross Income Exclusion: 2022 California Arrearage Payment Program Credits
12/31/2026 17138.2 & 24308.9 Gross Income Exclusion: Turf Replacement Water Conservation Program
12/31/2026 17131.21 Gross Income Exclusion: Discharged Community College Fees
12/31/2026 17053.88.5 & 23688.5 Agricultural Donations to a Food Bank Credit
12/31/2026 17053.80 & 23629 Homeless Hiring Tax Credit Homeless Hiring Tax Credit
12/31/2026 17053.91 & 23691 Qualified Rehabilitation Expenditure Credit
12/31/2026 17039.4 & 23036.4 $5 Million Business Credit Limitation[5]
12/31/2026 17276.24 & 24416.24 Net Operating Loss (NOL) Suspension[6]
12/31/2026 17039.5 & 23036.5 Elective Annual Refundable Credit
12/31/2026 19586 CalFile, Volunteer Income Tax Assistance and CalEITC Notification[7]
12/31/2026 19265.5 Exemption from withholding or levy: Better for Families Tax Refund (Middle Class Tax Refund) Payment[8]
12/31/2026 19554.1 Authority to provide information to the State Controller: Better for Families Tax Refund (Middle Class Tax Refund) Payment[9]
12/31/2026 19554.2 Authority to provide information to contracted third-party vendors: Better for Families Tax Refund (Middle Class Tax Refund) Payment[10]
12/31/2026 17052.1 Pass-through Entity Tax Credit[11]
12/31/2027 17138.5 & 24309.3 Gross Income Exclusion: Fire Victims Trust Settlement Payment
12/31/2027 17131.22 Gross Income Exclusion: Emergency Financial Aid Grants
12/31/2027 17139.2 & 24309.6 Gross Income Exclusion: 2019 Kincade Fire
12/31/2027 17139.3 & 24309.7 Gross Income Exclusion: Zogg Fire Victims
12/31/2027 17053.87 & 23687 College Access Tax Credit College Access Credit
12/31/2027 17053.64 & 23664 High Road Cannabis Tax Credit High Road Cannabis Tax Credit
12/31/2027 17053.82 & 23682 Cannabis Equity Tax Credit Cannabis Equity Tax Credit
12/31/2027 18801 - 18804 Voluntary Contribution: California Firefighters Memorial Voluntary Tax Contribution Fund CA Firefighters Memorial Voluntary Tax Contribution Fund
12/31/2027 18805 - 18808 Voluntary Contribution: California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. CA Peace officers Memorial Voluntary Tax Contribution 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
12/31/2028 17138.8 & 24308.10 Gross Income Exclusion: Wildfire Mitigation Program Payments
12/31/2028 17157.5 & 24309.9 Gross Income Exclusion: Chiquita Canyon Elevated Temperature Landfill Event[12]
12/31/2028 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
12/31/2028 19853 Electronic employer notification under the Earned Income Tax Credit Information Act
12/31/2028 18895 - 18898 Voluntary Contribution: School Supplies for Homeless Children Voluntary Tax Contribution Fund School Supplies for Homeless Children Voluntary Tax Contribution Fund
12/31/2029 17158 & 24312 Gross Income Exclusion: CA Small Business COVID-19 Relief Grant Programs
12/31/2029 17132.9 & 17132.10 Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments[13]
12/31/2029 17138.7 & 24309.2 Gross Income Exclusion: Wildfire Settlements[14]
12/31/2029 17059.2 & 23689 California Competes Tax Credit California Completes Tax Credit
12/31/2029 19294, 19295, 19295.1, & 19295.2 Collection of Recaptured CA Small Business Covid-19 Relief Grants and CA Small Business and Nonprofit Covid-19 Supplemental Paid Sick Leave Relief Grants
12/31/2029 17941(f) Annual Tax Exemption for Small Business LLCs Owned by Deployed U.S. Armed Forces that Operate at a Loss or Ceases Operation
12/31/2029 23153(i) Minimum Tax Exemption for Small Business Corporations Owned by Deployed U.S. Armed Forces that Operate at a Loss or Ceases Operation
12/31/2029 17209 Expenditures in Connection with Commercial Cannabis Activity - deduction Cannabis Industry
12/31/2030 17132.3(a) & 24310.5(a) Gross Income Exclusion: Direct IRS Payments Received Under Federal Environmental Credit Provisions[15]
12/31/2030 17132.3(b) & 24310.5(b) Gross Income Exclusion: Transfer Payments Received Under Federal Environmental Credit Provisions[16]
12/31/2030 23636 New Advanced Strategic Aircraft Hiring Credit
12/31/2030 23036(d)(1)(W) New Advanced Strategic Aircraft Credit – Allow to Reduce Tax Below Tentative Minimum Tax[17]
12/31/2030 19910-19916 Small Business Relief Act - Pass-through Entity Election[18]
12/31/2030 17052.11 Pass-through Entity Tax Credit[19]
12/31/2030 18749-18749.3 Voluntary Contributions: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
12/31/2030 18730 – 18733 Voluntary Contribution: California Senior Citizen Advocacy Voluntary Tax Contribution Fund CA Senior Citizen Advocacy Voluntary Tax Contribution Fund
12/31/2030 18881 - 18885 Voluntary Contribution: California ALS Research Network Voluntary Tax Contribution Fund California ALS Research Network Voluntary Tax Contribution Fund
12/31/2030 18901.9-18901.9.3 Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
12/31/2031 18720-18723 Voluntary Contributions: California Pediatric Cancer Research Voluntary Contribution Fund[20] California Pediatric Cancer Research Voluntary Tax Contribution Fund
12/31/2031 18700-18703 Voluntary Contributions: Parkinson’s Disease Research Voluntary Tax Contribution Fund[21] Parkinson's Disease Research Voluntary Tax Contribution Fund
12/31/2031 18741 - 18744 Voluntary Contribution: Rare and Endangered Species Preservation Voluntary Tax Contribution Program Rare and Endangered Species Preservation Voluntary Tax Contribution Fund
12/31/2031 18745 - 18748 Voluntary Contribution: Protect Our Coast and Oceans Voluntary Tax Contribution Fund Protect our Coasts and Oceans Voluntary Tax Contribution Fund
12/31/2031 18862 - 18864 Voluntary Contribution: California Cancer Research Voluntary Tax Contribution Fund California Cancer Research Voluntary Tax Contribution Fund
12/31/2031 18791 - 18796 Voluntary Contribution: California Breast Cancer Research Voluntary Tax Contribution Fund CA Breast Cancer Research Voluntary Tax Contribution Fund
12/31/2031 18761 - 18766 Voluntary Contribution: California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund Alzheimer's Disease and Related Dementia Research Voluntary Tax Contribution Fund
12/31/2035 17053.40 & 23640 Energy Tax Credit for Eligible Transmission Projects[22]
12/31/2035 17039(c)(1)(AI) & 23036(d)(1)(AA) Energy Tax Credit for Eligible Transmission Projects--Allow to Reduce Regular Tax Below Tentative Minimum Tax[23]
Nonresident Alien Group Filing[24]
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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 is specific to a transaction date. ↵Return to California Sunset
  2. Credit applies to qualified full-time employees in designated areas that commenced employment in a taxable year beginning before January 1, 2026. For qualified employees hired before 12/31/2025. The qualified taxpayer can generate the credit for an additional 60 months after the original hire date.↵Return to New Employment Credit
  3. Credit is available for qualified contributions made on or before June 30, 2026↵Return to Natural Heritage Preservation Credit
  4. Credit is applicable for taxable years beginning on or after 1/1/2021 and before 1/1/2022.↵Return to Main Street Small Business Tax Credit II
  5. Business Credit Limitation for Tax Year 2025 and 2026 is subject to the Department of Finance determination that must occur by May 14, 2025, and May 14, 2026, respectively, and is based on General Fund moneys and the multiyear forecast.↵Return to $5 Million Business Credit Limitation
  6. NOL Suspension for Tax Year 2025 and 2026 is subject to the Department of Finance determination that must occur by May 14, 2025, and May 14, 2026, respective, General Fund moneys and the multiyear forecast. ↵Return to Net Operating Loss (NOL) Suspension
  7. Added by Stats. 2022, Ch. 953.↵Return to CalFile, Volunteer Income Tax Assistance and CalEITC Notification
  8. Added by Stats. 2022, Ch. 51, Sec. 3. ↵Return to Exemption from withholding or levy: Better for Families Tax Refund (Middle Class Tax Refund) Payment
  9. Added by Stats. 2022, Ch. 51, Sec. 4.↵Return to Authority to provide information to the State Controller: Better for Families Tax Refund (Middle Class Tax Refund) Payment
  10. Added by Stats. 2022, Ch. 51, Sec. 5.↵Return to Authority to provide information to contracted third-party vendors: Better for Families Tax Refund (Middle Class Tax Refund) Payment
  11. Amended by Stats. 2025, Ch. 17., Sec. 7. For most qualified taxpayers, this credit is inoperative for taxable years beginning on or after January 1, 2026. However, for qualified taxpayers that are partners, shareholders, or members of an electing qualified entity that files its return on a fiscal year basis and makes an election for their taxable year beginning on or after January 1, 2025, and before January 1, 2026, the credit is inoperative for taxable years beginning on or after January 1, 2027. ↵Return to Pass-through Entity Tax Credit
  12. Added by Stats. 2025, Ch. 17., Sec. 15 and 21.↵Return to Gross Income Exclusion: Chiquita Canyon Elevated Temperature Landfill Event
  13. Added by Stats. 2025, Ch. 17., Sec. 12 and 13.↵Return to Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
  14. Added by Stats. 2025, Ch. 112., Sec. 1 and 2.↵Return to Gross Income Exclusion: Wildfire Settlements
  15. Added by Stats. 2025, Ch. 215., Sec. 2 and 3.↵Return to Gross Income Exclusion: Direct IRS Payments Received Under Federal Environmental Credit Provisions
  16. Added by Stats. 2025, Ch. 215., Sec. 2 and 3.↵Return to Gross Income Exclusion: Transfer Payments Received Under Federal Environmental Credit Provisions
  17. Credit is in RTC 23636.↵Return to New Advanced Strategic Aircraft Credit – Allow to Reduce Tax Below Tentative Minimum Tax
  18. Added by Stats. 2025, Ch. 17., Sec.17.
    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 Election
  19. Added by Stats. 2025, Ch. 17., Sec. 8.
    For most qualified taxpayers, this credit is inoperative for taxable years beginning on or after January 1, 2031. However, for qualified taxpayers that are partners, shareholders, or members of an electing qualified entity that files its return on a fiscal year basis and makes an election for their taxable year beginning on or after January 1, 2030, and before January 1, 2031, the credit is inoperative. for taxable years beginning on or after January 1, 2032.↵Return to Pass-through Entity Tax Credit
  20. Added by Stats. 2025, Ch. 63., Sec. 2.
    This voluntary contribution fund will first appear on the 2025 tax return.↵Return to Voluntary Contributions: California Pediatric Cancer Research Voluntary Contribution Fund
  21. Added by Stats. 2025, Ch. 99., Sec. 2.
    This voluntary contribution fund will first appear on the 2025 tax return.↵Return to Voluntary Contributions: Parkinson’s Disease Research Voluntary Tax Contribution Fund
  22. Added by Stats. 2025, Ch. 119, Sec. 64 and 66.↵Return to Energy Tax Credit for Eligible Transmission Projects
  23. Amended by Stats. 2025, Ch. 119, Sec. 63 and 65
    Credit is in RTC 17053.40 and 23640. ↵Return to Energy Tax Credit for Eligible Transmission Projects--Allow to Reduce Regular Tax Below Tentative Minimum Tax
  24. RTC Sections 17132.1, 18537, 18624, and 19002 amended by Stats. 2025, Ch. 73. Sec. 1, 2, 3, 4, & 5 removed the sunset date and made permanent the allowance for nonresident alien group filing, the gross income exclusion for amounts included in a nonresident alien group return paid by an authorized agent, the allowance of withholding credits on nonresident alien group return, and the prohibition on FTB requiring a nonresident alien who is not eligible for an SSN or ITIN to provide an SSN or ITIN to file a tax return.↵Return to Nonresident Alien Group Filing
Last updated: 03/02/2026