reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 17076 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17076.

17076.  (a) Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided.(b) A deduction allowable under this part that exceeds three thousand dollars ($3,000) and is described in Section 17049, relating to computation of tax where taxpayer restores a substantial amount held under claim of right, may not be treated as a miscellaneous itemized deduction under Section 67 of the Internal Revenue Code, as applicable for purposes of this part.(Amended by Stats. 2004, Ch. 354, Sec. 9. Effective August 30, 2004.)
CA Rev & Tax Code § 17077 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17077.

17077.  Section 68 of the Internal Revenue Code, relating to overall limitation on itemized deductions, shall apply, except as otherwise provided.(a) “Six percent” shall be substituted for “3 percent” in Section 68(a)(1) of the Internal Revenue Code.(b) Section 68(b)(1) of the Internal Revenue Code shall not apply and in lieu thereof the term “applicable amount” in each place it appears in Section 68(a) of the Internal Revenue Code means one hundred thousand dollars ($100,000) in the case of a single individual, or a spouse filing a separate return, one hundred fifty thousand dollars ($150,000) in the case of a head of household, and two hundred thousand dollars ($200,000) in the case of a surviving spouse, or spouses filing a joint return.(c) Section 68(b)(2) of the Internal Revenue Code, relating to inflation adjustments, shall not apply. However, for any taxable year beginning on or after January 1, 1992, the applicable amounts specified in subdivision (b) shall be recomputed annually in the same manner as the recomputation of income tax brackets under subdivision (h) of Section 17041.(d) Section 68(f) of the Internal Revenue Code, relating to phaseout of limitation, shall not apply.(e) Section 68(g) of the Internal Revenue Code, relating to termination, shall not apply.(Amended by Stats. 2016, Ch. 50, Sec. 100. (SB 1005) Effective January 1, 2017.)
CA Rev & Tax Code § 17078 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.|Section 17078.

17078.  (a) Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided.(b) Section 988(a)(3) of the Internal Revenue Code, relating to source, shall not apply.(Amended by Stats. 1993, Ch. 877, Sec. 13. Effective October 6, 1993.)
CA Rev & Tax Code § 17081 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17081.

17081.  Part II of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically included in gross income, shall apply, except as otherwise provided.(Amended by Stats. 1993, Ch. 873, Sec. 5. Effective October 6, 1993.)
CA Rev & Tax Code § 17083 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17083.

17083.  Section 85 of the Internal Revenue Code, relating to unemployment compensation, shall not apply.(Amended by Stats. 1999, Ch. 987, Sec. 14. Effective October 10, 1999.)
CA Rev & Tax Code § 17085 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17085.

17085.  Section 72 of the Internal Revenue Code, relating to annuities, certain proceeds of endowment and life insurance contracts, is modified as follows:(a) The amendments and transitional rules made by Public Law 99-514 shall be applicable to this part for the same transactions and the same years as they are applicable for federal purposes, except that the repeal of Section 72(d) of the Internal Revenue Code, relating to repeal of special rule for employees’ annuities, shall apply only to the following:(1) Any individual whose annuity starting date is after December 31, 1986.(2) At the election of the taxpayer, any individual whose annuity starting date is after July 1, 1986, and before January 1, 1987.(b) The amount of a distribution from an individual retirement account or annuity or employee trust or employee annuity that is includable in gross income for federal purposes shall be reduced for purposes of this part by the lesser of either of the following:(1) An amount equal to the amount includable in federal gross income for the taxable year.(2) An amount equal to the basis in the account or annuity allowed by Section 17507 (relating to individual retirement accounts and simplified employee pensions), the increased basis allowed by Sections 17504 and 17506 (relating to plans of self-employed individuals), the increased basis allowed by Section 17501, or the increased basis allowed by Section 17551 that is remaining after adjustment for reductions in gross income under this provision in prior taxable years.(c) (1) Except as provided in paragraph (2), the amount of the additional tax imposed under this part shall be computed in accordance with Sections 72(m), (q), (t), and (v) of the Internal Revenue Code, as applicable for federal income tax purposes for the same taxable year, using a rate of 21/2 percent, in lieu of the rate provided in those sections.(2) In the case where Section 72(t)(6) of the Internal Revenue Code, relating to special rules for simple retirement accounts, as applicable for federal income tax purposes for the same taxable year, applies, the rate in paragraph (1) shall be 6 percent in lieu of the 21/2 percent rate specified therein.(d) Section 72(f)(2) of the Internal Revenue Code shall be applicable without applying the exceptions which immediately follow that paragraph.(e) The amendments made by Section 844 of the federal Pension Protection Act of 2006 (P.L. 109-280) to Section 72(e) of the Internal Revenue Code, shall not apply.(f) For purposes of this part, Section 2202(b) of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 116-136), relating to loans from qualified plans shall apply.(Amended by Stats. 2020, Ch. 62, Sec. 1. (AB 276) Effective September 11, 2020.)
CA Rev & Tax Code § 17085.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17085.7.

17085.7.  (a) In the case of any distribution made on account of a notice to withhold (pursuant to Section 18670 or 18670.5) on a qualified retirement plan, no additional tax shall be imposed in accordance with Section 72(t) of the Internal Revenue Code.(b) This section shall apply to distributions after December 31, 1999.(Added by Stats. 1999, Ch. 931, Sec. 4. Effective October 10, 1999.)
CA Rev & Tax Code § 17086 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17086.

17086.  (a) Noncash patronage allocations from farmers’ cooperative and mutual associations (whether paid in capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice or in some other manner that discloses the dollar amount of those noncash patronage allocations) may, at the election of the taxpayer, be considered as income and included in gross income for the taxable year in which received.(b) If a taxpayer exercises the election provided for in subdivision (a), the amount included in gross income shall be the face amount of those allocations. (c) If a taxpayer elects to exclude noncash patronage allocations from gross income for the taxable year in which received, those allocations shall be included in gross income in the year that they are redeemed or realized upon.(d) If a taxpayer exercises the election provided for in subdivision (c), the face amount of those noncash patronage allocations shall be disclosed in the return made for the taxable year in which those noncash patronage allocations were received.(e) If a taxpayer exercises the election provided for in subdivision (a) or (c) for any taxable year, then the method of computing income so adopted shall be adhered to with respect to all subsequent taxable years unless with the approval of the Franchise Tax Board a change to a different method is authorized.(f) If a taxpayer has made the election provided for in subdivision (c), then (1) the statutory period for the assessment of a deficiency for any taxable year in which the amount of any noncash patronage allocations are realized shall not expire prior to the expiration of four years from the date the Franchise Tax Board is notified by the taxpayer (in the manner as the Franchise Tax Board may by regulation prescribe) of the realization of gain on those allocations; and (2) that deficiency may be assessed prior to the expiration of that four-year period, notwithstanding the provisions of Section 19057 or the provisions of any other law or rule of law which would otherwise prevent that assessment.(Amended by Stats. 1993, Ch. 31, Sec. 6. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 17087 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17087.

17087.  (a) Section 86 of the Internal Revenue Code, relating to Social Security and Tier 1 Railroad Retirement Benefits, shall not apply.(b) Section 72(r) of the Internal Revenue Code, relating to Tier 2 Railroad Retirement Benefits, shall not apply.(c) Section 105(h) of the Internal Revenue Code, relating to sick pay under the Railroad Unemployment Insurance Act, shall not apply.(Amended by Stats. 1999, Ch. 987, Sec. 18. Effective October 10, 1999.)
CA Rev & Tax Code § 17087.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17087.5.

17087.5.  Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to tax treatment of “S corporations” and their shareholders, shall apply, except as otherwise provided under this part or Part 11 (commencing with Section 23001).(Repealed and added by Stats. 1993, Ch. 873, Sec. 7. Effective October 6, 1993.)
CA Rev & Tax Code § 17087.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17087.6.

17087.6.  If a limited liability company is classified as a partnership for California tax purposes, a person with a membership or economic interest shall take into account amounts required to be recognized under Chapter 10 (commencing with Section 17851).(Added by Stats. 1994, Ch. 1200, Sec. 52. Effective September 30, 1994.)
CA Rev & Tax Code § 17088 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17088.

17088.  (a) Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply, except as otherwise provided.(b) Section 17145 shall apply in lieu of Section 852(b)(5) of the Internal Revenue Code, relating to exempt-interest dividends.(c) (1) Section 852(b)(3)(D) of the Internal Revenue Code, relating to treatment by shareholders of undistributed capital gains, shall not apply.(2) Section 852(g)(1)(A) of the Internal Revenue Code is modified by substituting the phrase “subdivision (a) of Section 17145” for the phrase “the first sentence of subsection (b)(5)” contained therein.(Amended by Stats. 2015, Ch. 359, Sec. 5. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)
CA Rev & Tax Code § 17088.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17088.3.

17088.3.  (a) Section 7518 of the Internal Revenue Code, relating to tax incentives relating to merchant marine capital construction funds, shall apply, except as otherwise provided.(b) Section 7518(d)(2)(C) of the Internal Revenue Code is modified as follows:(1) By substituting “70 percent” in lieu of the reference to “the percentage applicable under Section 243(a)(1).”(2) To refer to Section 24402 in lieu of Section 243 of the Internal Revenue Code.(c) Section 7518(d)(2)(D) of the Internal Revenue Code is modified to refer to “interest income exempt from taxation under this part” in lieu of “interest income exempt from taxation under Section 103.”(d) Section 7518(g)(3) of the Internal Revenue Code is modified as follows:(1) To refer to Article 6 (commencing with Section 19101) of Chapter 4 of Part 10.2 in lieu of Section 6601 of the Internal Revenue Code.(2) To refer to Article 7 (commencing with Section 19131) of Chapter 4 of Part 10.2 in lieu of Section 6651 of the Internal Revenue Code.(e) Section 7518(g)(6) of the Internal Revenue Code is modified as follows:(1) By substituting a reference to “this part” in lieu of “Chapter 1” in each place in which it appears.(2) To refer to Section 17041 in lieu of Section 1 of the Internal Revenue Code.(3) The last sentence in Section 7518(g)(6)(A) of the Internal Revenue Code shall not apply.(Added by Stats. 1997, Ch. 611, Sec. 12. Effective October 3, 1997.)
CA Rev & Tax Code § 17090 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 2 - Items Specifically Included in Gross Income|Section 17090.

17090.  Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section 17149.(Added by Stats. 1992, Ch. 554, Sec. 6. Effective January 1, 1993.)
CA Rev & Tax Code § 17131 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.

17131.  Part III of Subchapter B of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to items that are specifically excluded from gross income, shall apply, except as otherwise provided.(Amended by Stats. 2005, Ch. 691, Sec. 7. Effective October 7, 2005.)
CA Rev & Tax Code § 17131.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.1.

17131.1.  (a) Gross income does not include any excludable restitution payments received by an eligible individual (or the individual’s heirs or estate) and any excludable interest.(b) For purposes of this section:(1) The basis of any property received by an eligible individual (or the individual’s heirs or estate) as part of an excludable restitution payment shall be the fair market value of that property as of the time of the receipt.(2) “Eligible individual” means a person who was persecuted on the basis of race, religion, physical or mental disability, or sexual orientation by Nazi Germany, any other Axis regime, or any other Nazi-controlled or Nazi-allied country.(3) “Excludable restitution payment” means any payment or distribution to an individual (or the individual’s heirs or estate) that is any of the following:(A) Is payable by reason of the individual’s status as an eligible individual, including any amount payable by any foreign country, the United States of America, or any other foreign or domestic entity, or a fund established by any such country or entity, any amount payable as a result of a final resolution of a legal action, and any amount payable under a law providing for payments or restitution of property.(B) Constitutes the direct or indirect return of, or compensation or reparation for, assets stolen or hidden from, or otherwise lost to, the individual before, during, or immediately after World War II by reason of the individual’s status as an eligible individual, including any proceeds of insurance under policies issued on eligible individuals by European insurance companies immediately before and during World War II.(C) Consists of interest which is payable as part of any payment or distribution described in subparagraph (A) or (B).(4) “Excludable interest” means any interest earned by any of the following:(A) Escrow accounts or settlement funds established pursuant to the settlement of the action entitled “In re: Holocaust Victim Assets Litigation,” (E.D.N.Y.) C.A. No. 96-4849.(B) Funds to benefit eligible individuals or their heirs created by the International Commission on Holocaust Insurance Claims as a result of the Agreement between the Government of the United States of America and the Government of the Federal Republic of Germany concerning the Foundation “Remembrance, Responsibility, and Future,” dated July 17, 2000.(C) Similar funds subject to the administration of the United States courts created to provide excludable restitution payments to eligible individuals (or eligible individuals’ heirs or estates).(c) (1) This section shall apply to any amount received on or after January 1, 2000.(2) Nothing in this section shall be construed to create any inference with respect to the proper tax treatment of any amount received before January 1, 2000.(Added by Stats. 2002, Ch. 701, Sec. 2. Effective January 1, 2003.)
CA Rev & Tax Code § 17131.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.2.

17131.2.  (a) Gross income does not include any excludable settlement payments received by an eligible individual (or the individual’s heirs or estate) and any excludable interest.(b) For purposes of this section:(1) The basis of any property received by an eligible individual (or the individual’s heirs or estate) as part of an excludable settlement payment shall be the fair market value of that property as of the time of the receipt.(2) “Eligible individual” means a person who was persecuted on the basis of race or religion by the regime that was in control of the Ottoman Turkish Empire from 1915 through 1923.(3) “Excludable settlement payment” means any payment or distribution to an individual (or the individual’s heirs or estate) that is any of the following:(A) Is payable by reason of the individual’s status as an eligible individual, including any amount payable by any foreign or domestic entity or a fund established by any entity, any amount payable as a result of a final resolution of a legal action, and any amount payable under a law providing for payments or restitution of property.(B) Constitutes compensation to the individual from 1915 until 1923, by reason of the individual’s status as an eligible individual, including any proceeds of insurance under policies issued on eligible individuals immediately before 1915 and during the time period from 1915 until 1923.(C) Consists of interest that is payable as part of any payment or distribution described in subparagraph (A) or (B).(4) “Excludable interest” means any interest earned by any of the following:(A) A fund to benefit eligible individuals or their heirs created by an international commission or an international organization.(B) A fund subject to the administration of the United States courts created to provide excludable settlement payments to eligible individuals (or eligible individuals’ heirs or estates).(c) (1) This section applies to any amount received on or after January 1, 2005.(2) This section may not be construed to create any inference with respect to the proper tax treatment of any amount received before January 1, 2005.(Added by Stats. 2004, Ch. 402, Sec. 2. Effective January 1, 2005.)
CA Rev & Tax Code § 17131.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.3.

17131.3.  Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (Public Law 111-5) to a person that places in service specified energy property shall not be includable in the gross income or the alternative minimum taxable income of the taxpayer, but shall be taken into account in determining the basis of the property to which that grant relates, except that the basis of that property shall be reduced using rules prescribed under Section 50(c) of the Internal Revenue Code in the same manner as a credit allowed under Section 48(a) of the Internal Revenue Code, and adjusted in accordance with rules applied by the Secretary of the Treasury under Section 1603(f) of the American Recovery and Reinvestment Tax Act of 2009 (Public Law 111-5).(Added by Stats. 2010, Ch. 14, Sec. 11. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17131.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.4.

17131.4.  Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 7.5. Effective October 7, 2005.)
CA Rev & Tax Code § 17131.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10 - PERSONAL INCOME TAX|CHAPTER 3 - Computation of Taxable Income|ARTICLE 3 - Items Specifically Excluded from Gross Income|Section 17131.5.

17131.5.  Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 7.6. Effective October 7, 2005.)