reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 17220 (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 6 - Deductions|Section 17220.

17220.  (a) Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, and foreign income, war profits, and excess profits taxes, shall not apply.(b) Section 164(b)(5) of the Internal Revenue Code, relating to general sales taxes, shall not apply.(c) In addition to the provisions of Section 164(c) of the Internal Revenue Code, relating to deduction denied in case of certain taxes, no deduction shall be allowed for any tax imposed under Chapter 10.5 (commencing with Section 17935), Chapter 10.6 (commencing with Section 17941), or Chapter 10.7 (commencing with Section 17948) of this part or under Part 11 (commencing with Section 23001).(Amended by Stats. 2017, Ch. 561, Sec. 233. (AB 1516) Effective January 1, 2018.)
CA Rev & Tax Code § 17222 (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 6 - Deductions|Section 17222.

17222.  No deduction shall be allowed for the tax deducted and withheld under Section 18662 and Section 13020 of the Unemployment Insurance Code either to the employer or to the recipient of the income in computing taxable income under this part.(Amended by Stats. 1993, Ch. 31, Sec. 8. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
CA Rev & Tax Code § 17224 (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 6 - Deductions|Section 17224.

17224.  Section 163(e) of the Internal Revenue Code is modified as follows:(a) For taxable years beginning on or after January 1, 1987, and before the taxable year in which the debt obligation matures or is sold, exchanged, or otherwise disposed, the amount deductible under this part is the same as the amount deductible on the federal tax return.(b) The difference between the amount deductible on the federal tax return and the amount allowable under this part, with respect to obligations issued after December 31, 1984, for taxable years beginning before January 1, 1987, shall be allowed as a deduction in the taxable year in which the debt obligation matures or is sold, exchanged, or otherwise disposed.(c) The provisions of Section 7202(c) of Public Law 101-239, relating to the effective date for treatment of certain high yield original issue discount obligations, shall apply.(Amended by Stats. 1990, Ch. 452, Sec. 9. Effective July 31, 1990. Applicable to taxable years beginning on or after January 1, 1990, by Sec. 56 of Ch. 452.)
CA Rev & Tax Code § 17225 (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 6 - Deductions|Section 17225.

17225.  Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 18. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17228 (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 6 - Deductions|Section 17228.

17228.  For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the amount of any fine or penalty paid or incurred by an owner of all or part of a professional sports franchise, where that fine or penalty is assessed or imposed by the professional sports league that includes that franchise.(Added by Stats. 2014, Ch. 792, Sec. 1. (AB 877) Effective September 29, 2014.)
CA Rev & Tax Code § 17230 (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 6 - Deductions|Section 17230.

17230.  Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.(Repealed and added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.)
CA Rev & Tax Code § 17240 (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 6 - Deductions|Section 17240.

17240.  The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall be considered a tax described in Section 275(a)(6) of the Internal Revenue Code. (Added by Stats. 2015, Ch. 359, Sec. 13. (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 § 17241 (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 6 - Deductions|Section 17241.

17241.  (a) Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent.”(b) Section 213(f) of the Internal Revenue Code, relating to special rule for 2013, 2014, 2015, and 2016, shall not apply. (Added by Stats. 2015, Ch. 359, Sec. 14. (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 § 17250.5 (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 6 - Deductions|Section 17250.5.

17250.5.  (a) Section 167(g) of the Internal Revenue Code, relating to depreciation under income forecast method, shall be modified as follows:(1) Section 167(g)(2)(C) of the Internal Revenue Code is modified by substituting “Section 19521” for “Section 460(b)(7)” of the Internal Revenue Code.(2) Section 167(g)(5)(D) of the Internal Revenue Code is modified by substituting “Part 10.2 (commencing with Section 18401) (other than Section 19136)” for “Subtitle F (other than Sections 6654 and 6655).”(3) Section 167(g)(5)(E) of the Internal Revenue Code, relating to treatment of distribution costs, shall not apply.(4) Section 167(g)(7) of the Internal Revenue Code, relating to treatment of participations and residuals, shall not apply.(b) Section 167(h) of the Internal Revenue Code, relating to amortization of geological and geophysical expenditures, shall not apply.(Amended by Stats. 2010, Ch. 14, Sec. 20. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17255 (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 6 - Deductions|Section 17255.

17255.  (a) Section 179(b)(1) of the Internal Revenue Code, relating to dollar limitation, shall not apply and in lieu thereof, the aggregate cost which may be taken into account under Section 179(a) of the Internal Revenue Code for any taxable year shall not exceed twenty-five thousand dollars ($25,000).(b) Section 179(b)(2) of the Internal Revenue Code, relating to reduction in limitation, does not apply and in lieu thereof, the limitation under subdivision (a) for any taxable year shall be reduced, but not to below zero, by the amount by which the cost of Section 179 property, as defined in Section 179(d)(1) of the Internal Revenue Code, except as otherwise provided, placed in service during the taxable year exceeds two hundred thousand dollars ($200,000).(c) Section 179 of the Internal Revenue Code is modified to provide that the “aggregate amount disallowed” referred to in Section 179(b)(3)(B) of the Internal Revenue Code shall be computed under this part as it read on the date the property generating the amount disallowed was placed in service.(d) The last sentence in Section 179(c)(2) of the Internal Revenue Code, relating to election irrevocable, does not apply.(e) Section 179(d)(1)(A)(ii) of the Internal Revenue Code does not apply.(f) Section 179(e) of the Internal Revenue Code, relating to special rules for qualified disaster assistance property, does not apply.(Amended by Stats. 2016, Ch. 86, Sec. 278. (SB 1171) Effective January 1, 2017.)
CA Rev & Tax Code § 17256 (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 6 - Deductions|Section 17256.

17256.  Section 179A of the Internal Revenue Code, relating to deduction for clean-fuel vehicles and certain refueling property, shall not apply.(Amended by Stats. 2005, Ch. 691, Sec. 32. Effective October 7, 2005.)
CA Rev & Tax Code § 17257 (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 6 - Deductions|Section 17257.

17257.  Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17257.2 (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 6 - Deductions|Section 17257.2.

17257.2.  Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deduction, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 23. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17257.4 (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 6 - Deductions|Section 17257.4.

17257.4.  Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 24. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17260 (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 6 - Deductions|Section 17260.

17260.  (a) No deduction, other than depreciation, shall be allowed for expenditures for tertiary injectants as provided by Section 193 of the Internal Revenue Code.(b) Section 263(a) of the Internal Revenue Code shall not apply to expenditures for which a deduction is allowed under Section 17266 or 17267.2.(Amended by Stats. 1997, Ch. 603, Sec. 11. Effective October 3, 1997.)
CA Rev & Tax Code § 17269 (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 6 - Deductions|Section 17269.

17269.  Whereas, the people of the State of California desire to promote and achieve tax equity and fairness among all the state’s citizens and further desire to conform to the public policy of nondiscrimination, the Legislature hereby enacts the following for these reasons and for no other purpose:(a) The provisions of Section 162(a) of the Internal Revenue Code shall not be applicable to expenses incurred by a taxpayer with respect to expenditures made at, or payments made to, a club which restricts membership or the use of its services or facilities on the basis of ancestry or any characteristic listed or defined in Section 11135 of the Government Code, except for genetic information.(b) A club described in subdivision (a) holding an alcoholic beverage license pursuant to Division 9 (commencing with Section 23000) of the Business and Professions Code, except a club holding an alcoholic beverage license pursuant to Section 23425 thereof, shall provide on each receipt furnished to a taxpayer a printed statement as follows:“The expenditures covered by this receipt are nondeductible for state income tax purposes or franchise tax purposes.”(c) For purposes of this section:(1) “Expenses” means those expenses otherwise deductible under Section 162(a) of the Internal Revenue Code, except for subdivision (a), and includes, but is not limited to, club membership dues and assessments, food and beverage expenses, expenses for services furnished by the club, and reimbursements or salary adjustments to officers or employees for any of the preceding expenses.(2) “Club” means a club as defined in Division 9 (commencing with Section 23000) of the Business and Professions Code, except a club as defined in Section 23425 thereof.(Amended by Stats. 2011, Ch. 261, Sec. 22. (SB 559) Effective January 1, 2012.)
CA Rev & Tax Code § 17270 (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 6 - Deductions|Section 17270.

17270.  (a) For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all of the following shall apply:(1) The place of residence of a member of the Legislature within the district represented shall be considered the tax home. (2) The provisions of Section 162(h) of the Internal Revenue Code, relating to state legislators’ travel expenses away from home, shall not be applied. (b) The provisions of Section 280C(a) of the Internal Revenue Code (relating to rule for employment credits) shall not apply.(c) Section 280C(c)(3)(B) of the Internal Revenue Code is modified to refer to Section 17041 in lieu of Section 11(b)(1) of the Internal Revenue Code.(Amended by Stats. 1999, Ch. 987, Sec. 30. Effective October 10, 1999.)
CA Rev & Tax Code § 17271 (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 6 - Deductions|Section 17271.

17271.  (a) The amendments made by Section 13601(a), (b), (c), and (d) of the Tax Cuts and Jobs Act (Public Law 115-97) to Section 162(m) of the Internal Revenue Code, relating to certain excessive employee remuneration, shall apply, except as otherwise provided.(b) The amendments made by Section 13601(e)(2) of the Tax Cuts and Jobs Act (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”(Added by Stats. 2019, Ch. 39, Sec. 9. (AB 91) Effective July 1, 2019.)
CA Rev & Tax Code § 17273 (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 6 - Deductions|Section 17273.

17273.  For each taxable year beginning on or after January 1, 1999, Section 162(l)(1) of the Internal Revenue Code, relating to applicable percentage, is modified to provide that Section 2002 of the Tax and Trade Relief Extension Act of 1998 (P.L. 105-277), relating to phase in of a 100-percent deduction for health insurance, shall apply.(Amended by Stats. 1999, Ch. 146, Sec. 23.5. Effective July 22, 1999.)
CA Rev & Tax Code § 17275 (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 6 - Deductions|Section 17275.

17275.  In computing taxable income, no deduction shall be allowed for any of the following:(a) Abandonment fees paid under Section 51061 or 51093 of the Government Code. (b) Tax recoupment fees paid under Section 51142 of the Government Code.(Added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.)
CA Rev & Tax Code § 17275.2 (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 6 - Deductions|Section 17275.2.

17275.2.  Section 170(e)(3)(C) of the Internal Revenue Code, relating to special rule for contributions of food inventory, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 25. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17275.3 (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 6 - Deductions|Section 17275.3.

17275.3.  Section 170(e)(3)(D) of the Internal Revenue Code, relating to special rule for contributions of book inventory to public schools, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 26. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17275.4 (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 6 - Deductions|Section 17275.4.

17275.4.  (a) For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation, pursuant to Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:(A) Criminal Complaint #19-CR-10081-IT.(B) Criminal Complaint #19-CR-10078-RWZ.(C) Criminal Complaint #19-CR-10075-MLW.(D) Criminal Complaint #19-CR-10074-NMG.(E) Criminal Complaint #19-cr-10079-RWZ.(F) Criminal Complaint #1:19-cr-10117.(G) Criminal Complaint #1:19-cr-10115.(H) Criminal Complaint #19-cr-10131.(I) Criminal Complaint #1:19-cr-10116.(J) Criminal Complaint #1-19-cr-10080.(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.(b) For purposes of this section, “final determination of guilt” means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.(Added by Stats. 2019, Ch. 511, Sec. 2. (AB 136) Effective October 4, 2019.)
CA Rev & Tax Code § 17275.5 (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 6 - Deductions|Section 17275.5.

17275.5.  (a) No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that the requirements in Section 170(f)(8) of the Internal Revenue Code have been met with respect to that contribution for federal purposes.(b) Section 170(f)(10)(F) of the Internal Revenue Code, relating to excise tax on premiums paid, shall not apply.(c) The provisions of Section 170(f)(11)(E) of the Internal Revenue Code, relating to qualified appraisal and appraiser, shall apply to appraisals prepared with respect to returns or submissions filed on or after January 1, 2010.(d) Section 170(f)(13) of the Internal Revenue Code, relating to contributions of certain interests in buildings located in registered historic districts, shall not apply.(e) Section 170(f)(18) of the Internal Revenue Code, relating to contributions to donor advised funds, shall not apply.(Amended by Stats. 2010, Ch. 14, Sec. 27. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17276.05 (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 6 - Deductions|Section 17276.05.

17276.05.  (a) In addition to the modifications made by Section 17276, the deduction provided by Section 172 of the Internal Revenue Code, relating to net operating loss deduction, shall be modified as follows:(1) Section 172(b)(1)(J) of the Internal Revenue Code, relating to certain losses attributable to federally declared disasters, shall not apply.(2) Section 172(j) of the Internal Revenue Code, relating to rules relating to qualified disaster losses, shall not apply.(b) This section shall be operative for taxable years beginning on or after January 1, 2011.(Added by Stats. 2010, Ch. 721, Sec. 10. (SB 858) Effective October 19, 2010.)
CA Rev & Tax Code § 17276.1 (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 6 - Deductions|Section 17276.1.

17276.1.  (a) A qualified taxpayer, as defined in Section 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7, may elect to take the deduction provided by Section 172 of the Internal Revenue Code, relating to the net operating loss deduction, as modified by Section 17276, with the following exceptions:(1) Subdivision (a) of Section 17276, relating to years in which allowable losses are sustained, shall not be applicable.(2) Subdivision (b) of Section 17276, relating to the 50-percent reduction of losses, shall not be applicable. (b) The election to compute the net operating loss under this section shall be made in a statement attached to the original return, timely filed for the year in which the net operating loss is incurred and shall be irrevocable. In addition to the exceptions specified in subdivision (a), the provisions of Section 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7, as appropriate, shall be applicable.(c) Any carryover of a net operating loss sustained by a qualified taxpayer, as defined in subdivision (a) or (b) of Section 17276.2 as that section read immediately prior to January 1, 1997, shall, if previously elected, continue to be a deduction, as provided in subdivision (a), applied as if the provisions of subdivision (a) or (b) of Section 17276.2, as that section read prior to January 1, 1997, still applied.(Amended by Stats. 2001, Ch. 623, Sec. 2. Effective October 9, 2001.)
CA Rev & Tax Code § 17276.3 (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 6 - Deductions|Section 17276.3.

17276.3.  (a) Notwithstanding Sections 17276, 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, and 17276.7 of this code and Section 172 of the Internal Revenue Code, no net operating loss deduction shall be allowed for any taxable year beginning on or after January 1, 2002, and before January 1, 2004.(b) For any carryover of a net operating loss for which a deduction is denied by subdivision (a), the carryover period under Section 172 of the Internal Revenue Code shall be extended as follows:(1) By one year, for losses incurred in taxable years beginning on or after January 1, 2002, and before January 1, 2003.(2) By two years, for losses incurred in taxable years beginning before January 1, 2002.(Amended by Stats. 2002, Ch. 488, Sec. 2. Effective September 12, 2002.)