reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 17020.11 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.11.

17020.11.  Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.(Amended by Stats. 2003, Ch. 185, Sec. 6. Effective January 1, 2004.)
CA Rev & Tax Code § 17020.12 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.12.

17020.12.  (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.(b) Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” applies, except as otherwise provided.(Amended by Stats. 2021, Ch. 124, Sec. 38. (AB 938) Effective January 1, 2022.)
CA Rev & Tax Code § 17020.13 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.13.

17020.13.  Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 6. Effective October 6, 1993.)
CA Rev & Tax Code § 17020.15 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17020.15.

17020.15.  (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.(Added by Stats. 2010, Ch. 14, Sec. 3. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17021.

17021.  As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the meaning of this part, the term “spouse” shall be read “former spouse.”(Amended by Stats. 2016, Ch. 50, Sec. 95. (SB 1005) Effective January 1, 2017.)
CA Rev & Tax Code § 17021.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17021.5.

17021.5.  Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.)
CA Rev & Tax Code § 17021.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17021.7.

17021.7.  (a) (1) For purposes of this part, the domestic partner of the taxpayer shall be treated as the spouse of the taxpayer for purposes of applying only Sections 105(b), 106(a), 162(l), 162(n), and 213(a) of the Internal Revenue Code and for purposes of determining whether an individual is the taxpayer’s “dependent” or “member of their family” as these terms are used in those sections.(2) This subdivision shall apply to each taxable year beginning on or after January 1, 2002.(b) (1) Except as otherwise provided, the domestic partner or former domestic partner of a taxpayer shall be treated as the spouse or former spouse of that taxpayer for purposes of applying provisions of this part, Part 10.2 (commencing with Section 18401), Part 10.7 (commencing with Section 21001), and Part 11 (commencing with Section 23001), and for purposes of applying provisions of the Internal Revenue Code that are applicable for purposes of this part, Part 10.2, Part 10.7, or Part 11.(2) A domestic partner shall not be treated as the spouse of a taxpayer as required by paragraph (1) in the following circumstances:(A) Where the treatment would result in the classification of a business entity for purposes of this part, Part 10.2, or Part 11 that would be different than the classification of that business entity for federal income tax purposes.(B) Where the treatment required by paragraph (1) would result in disqualification for federal income tax purposes of a plan that otherwise qualifies under Section 401(a) of the Internal Revenue Code.(C) Where the treatment would result in a tax-favored account that would not be qualified as a tax-favored account for federal income tax purposes. For purposes of this subparagraph, “tax-favored account” means an individual account, plan, or arrangement that is exempt from income tax under Chapter 1 of the Internal Revenue Code, including an individual retirement account, as described in Section 408 of the Internal Revenue Code, an Archer MSA, as described in Section 220 of the Internal Revenue Code, a qualified tuition program, as described in Section 529 of the Internal Revenue Code, and a Coverdell education savings account, as described in Section 530 of the Internal Revenue Code.(3) The amendments made by the act adding this subdivision shall be operative for each taxable year beginning on or after January 1, 2007.(c) For purposes of this section, the term “domestic partner” means an individual partner in a domestic partner relationship within the meaning of Section 297 of the Family Code.(Amended by Stats. 2007, Ch. 426, Sec. 1. Effective October 10, 2007. Applicable to taxable years beginning on or after January 1, 2007, pursuant to paragraph (3) of new subdivision (b).)
CA Rev & Tax Code § 17022 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17022.

17022.  The term “military or naval forces of the United States” and the term “armed forces of the United States” each includes all regular and reserve components of the uniformed services which are subject to the jurisdicition of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force, and each term also includes the Coast Guard. The members of such forces include commissioned officers and personnel below the grade of commissioned officers in such forces.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17023 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17023.

17023.  The term “counsel for the Franchise Tax Board,” and “Franchise Tax Counsel” as used in this part, means attorney or attorneys appointed or employed by the Franchise Tax Board and acting subject to the approval and under the supervision of the Attorney General.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17024 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17024.

17024.  The term “Personal Income Tax Law of 1954,” means Part 10 of Division 2 of the Revenue and Taxation Code as enacted by the Statutes 1943, Chapter 659, and as subsequently amended, including all amendments enacted prior to January 1, 1955.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17026 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17026.

17026.  This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.(Amended by Stats. 2019, Ch. 497, Sec. 258. (AB 991) Effective January 1, 2020.)
CA Rev & Tax Code § 17028 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17028.

17028.  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed as restatements and continuations thereof, and not as new enactments.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17029 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17029.

17029.  The repeal of any provision of the Personal Income Tax Law shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabilities under such law shall continue, and may be enforced in the same manner, as if such repeal had not been made.(Amended by Stats. 1991, Ch. 117, Sec. 9. Effective July 16, 1991.)
CA Rev & Tax Code § 17029.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17029.5.

17029.5.  (a) The enactment of the act adding this section to the code shall not deprive any taxpayer of any carryover of a credit, excess contribution, or loss to which that taxpayer was entitled under this part, including all amendments enacted prior to January 1, 1987.(b) The carryover of the credit, excess contribution, or loss shall be allowed to be carried forward under the act adding this section to the code for the same period of time as the taxpayer would have been entitled to carry that item forward under prior law.(c) For purposes of applying the provisions of the act adding this section to the code, the basis or recomputed basis of any asset acquired prior to January 1, 1987, shall be determined under the law at the time the asset was acquired and any adjustments to basis shall be computed as follows:(1) Any adjustments to basis for taxable years beginning prior to January 1, 1987, shall be computed under applicable provisions of this part, including all amendments enacted prior to January 1, 1987; and(2) Any adjustments to basis for taxable years beginning on or after January 1, 1987, shall be computed under the applicable provisions of the act adding this section to the code.(Added by Stats. 1987, Ch. 1138, Sec. 14. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
CA Rev & Tax Code § 17030 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17030.

17030.  For the purpose of applying the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted to any period, any reference in either such law to another provision of the Personal Income Tax Law of 1954 or the Personal Income Tax Law as herein enacted which is not then applicable to such period shall be deemed a reference to the corresponding provision of the other law which is then applicable to such period.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17031 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17031.

17031.  Any provision of this part which refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of Part 10 of Division 2 of the Revenue and Taxation Code or of such other Personal Income Tax Laws as were applicable to the prior period.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17032 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17032.

17032.  Division, part, chapter, article, section and subsection headings contained herein shall not be deemed to govern, limit, modify, or in any manner affect the scope, meaning, or intent of the provisions of this part.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17033 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17033.

17033.  If any chapter, article, section, subsection, clause, sentence or phrase of this part which is reasonably separable from the remaining portions of this part, or the application thereof to any person, taxpayer or circumstance, is for any reason determined unconstitutional, such determination shall not affect the remainder of this part, nor, will the application of any such provision to other persons, taxpayers or circumstances, be affected thereby.(Added by Stats. 1955, Ch. 939.)
CA Rev & Tax Code § 17034 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17034.

17034.  Unless otherwise specifically provided therein, the provisions of any act:(a) That affect the imposition or computation of taxes, additions to tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.(b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.(Amended (as amended by Stats. 1993, Ch. 31) by Stats. 1993, Ch. 877, Sec. 7.1. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.)
CA Rev & Tax Code § 17035 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17035.

17035.  The term “withholding agent” means any person required to deduct and withhold any tax under Section 18662.(Amended by Stats. 1993, Ch. 31, Sec. 2. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 17036 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17036.

17036.  Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.(Added by Stats. 1972, Ch. 1237.)
CA Rev & Tax Code § 17037 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17037.

17037.  Provisions in other codes or general law statutes which are related to this part include all of the following:(a) Chapter 20.6 (commencing with Section 9891) of Division 3 of the Business and Professions Code, relating to tax preparers.(b) Part 10.2 (commencing with Section 18401), relating to the administration of franchise and income tax laws.(c) Part 10.5 (commencing with Section 20501), relating to the Property Tax Assistance and Postponement Law.(d) Part 10.7 (commencing with Section 21001), relating to the Taxpayers’ Bill of Rights.(e) Part 11 (commencing with Section 23001), relating to the Corporation Tax Law.(f) Sections 15700 to 15702.1, inclusive, of the Government Code, relating to the Franchise Tax Board.(g) Article 8 (commencing with Section 7464.5) of Chapter 10.5 of Division 3 of the Business and Professions Code.(Amended November 3, 2020, by initiative Proposition 22, Sec. 2. Effective December 16, 2020.)
CA Rev & Tax Code § 17038 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17038.

17038.  (a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer Price Index shall mean the California Consumer Price Index for All Urban Consumers (old series).(b) For taxable years beginning on or after January 1, 1984, references to the California Consumer Price Index shall mean the California Consumer Price Index for All Urban Consumers as modified for rental equivalence homeownership (new series).(Amended by Stats. 1983, Ch. 323, Sec. 82.5. Effective July 1, 1983.)
CA Rev & Tax Code § 17039.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17039.1.

17039.1.  Notwithstanding Section 17039 or any other provision in this part to the contrary, the credit allowed by Section 17053.30 (relating to natural heritage) may reduce the tax imposed under Section 17041 or 17048 plus the tax imposed under Section 17504 (relating to the separate tax lump-sum distributions) below the tentative minimum tax, as defined by Section 17062, but only after allowance of the credit allowed by Section 17063.(Added by Stats. 2000, Ch. 113, Sec. 2. Effective July 10, 2000.)
CA Rev & Tax Code § 17039.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 1 - General Provisions and Definitions|Section 17039.2.

17039.2.  (a) Notwithstanding any provision of this part or Part 10.2 (commencing with Section 18401) to the contrary, for each taxable year beginning on or after January 1, 2008, and before January 1, 2010, the total of all business credits otherwise allowable under any credit under any provision of Chapter 2 (commencing with Section 17041), including the carryover of any business credit under a former provision of that chapter, for the taxable year shall not reduce the “net tax” (as defined in Section 17039) below the applicable amount.(b) For purposes of this section, “business credit” means a credit allowable under any provision of Chapter 2 (commencing with Section 17041) other than the following credits:(1) The credit allowed by Section 17052.6 (relating to credit for household and dependent care).(2) The credit allowed by Section 17052.25 (relating to credit for adoption costs).(3) The credit allowed by Section 17053.5 (relating to renter’s tax credit).(4) The credit allowed by Section 17053.80 (relating to full time employment hiring credit).(5) The credit allowed by Section 17054 (relating to credit for personal exemption).(6) The credit allowed by Section 17054.5 (relating to credit for qualified joint custody head of household and a qualified taxpayer with a dependent parent).(7) The credit allowed by Section 17054.7 (relating to credit for senior head of household).(8) The credit allowed by Section 17061 (relating to refunds pursuant to the Unemployment Insurance Code).(c) For purposes of this section, the “applicable amount” shall be equal to 50 percent of the “net tax” (as defined in Section 17039) before application of any credits.(d) The amount of any credit otherwise allowable for the taxable year under Section 17039 that is not allowed due to application of this section shall remain a credit carryover amount under this part.(e) The carryover period for any credit that is not allowed due to the application of this section shall be increased by the number of taxable years the credit (or any portion thereof) was not allowed.(f) Notwithstanding anything to the contrary in this part or Part 10.2 (commencing with Section 18401) the credits listed in subdivision (b) shall be required to be applied before any business credits, as limited by subdivision (a), are applied.(g) The provisions of this section shall not apply to a taxpayer with net business income of less than five hundred thousand dollars ($500,000) for the taxable year. For purposes of this subdivision, business income means:(1) Income from a trade or business, whether conducted by the taxpayer or by a pasthrough entity owned directly or indirectly by the taxpayer. For purposes of this paragraph, the term “passthrough entity” means a partnership or an “S” corporation.(2) Income from rental activity.(3) Income attributable to a farming business.(Amended by Stats. 2009, 3rd Ex. Sess., Ch. 17, Sec. 2. Effective February 20, 2009.)
CA Rev & Tax Code § 17041.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 2 - Imposition of Tax|Section 17041.5.

17041.5.  Notwithstanding any statute, ordinance, regulation, rule or decision to the contrary, no city, county, city and county, governmental subdivision, district, public and quasi-public corporation, municipal corporation, whether incorporated or not or whether chartered or not, shall levy or collect or cause to be levied or collected any tax upon the income, or any part thereof, of any person, resident or nonresident.This section shall not be construed so as to prohibit the levy or collection of any otherwise authorized license tax upon a business measured by or according to gross receipts.(Amended by Stats. 1965, Ch. 1319.)
CA Rev & Tax Code § 17042 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 2 - Imposition of Tax|Section 17042.

17042.  Section 2(b) and (c) of the Internal Revenue Code, relating to definitions of head of household and certain married individuals living apart, respectively, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 877, Sec. 9. Effective October 6, 1993.)
CA Rev & Tax Code § 17043 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 2 - Imposition of Tax|Section 17043.

17043.  (a) For each taxable year beginning on or after January 1, 2005, in addition to any other taxes imposed by this part, an additional tax shall be imposed at the rate of 1 percent on that portion of a taxpayer’s taxable income in excess of one million dollars ($1,000,000). (b) For purposes of applying Part 10.2 (commencing with Section 18401) of Division 2, the tax imposed under this section shall be treated as if imposed under Section 17041. (c) The following shall not apply to the tax imposed by this section: (1) The provisions of Section 17039, relating to the allowance of credits. (2) The provisions of Section 17041, relating to filing status and recomputation of the income tax brackets. (3) The provisions of Section 17045, relating to joint returns. (Added November 2, 2004, by initiative Proposition 63, Sec. 12. Operative January 1, 2005, pursuant to Sec. 16 of Prop. 63.)
CA Rev & Tax Code § 17045 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 2 - Imposition of Tax|Section 17045.

17045.  In the case of a joint return of spouses under Section 18521, the tax imposed by Section 17041 shall be twice the tax which would be imposed if the taxable income were cut in one-half.For purposes of this section, a return of a surviving spouse (as defined in Section 17046) shall be treated as a joint return of spouses.(Amended by Stats. 2016, Ch. 50, Sec. 97. (SB 1005) Effective January 1, 2017.)
CA Rev & Tax Code § 17046 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 2 - Imposition of Tax|Section 17046.

17046.  For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Section 2(a) of the Internal Revenue Code.(Amended by Stats. 1985, Ch. 106, Sec. 126.)