reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 17201.5 (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 17201.5.

17201.5.  Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 20. Effective October 7, 2005.)
CA Rev & Tax Code § 17201.6 (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 6 - Deductions|Section 17201.6.

17201.6.  Section 199 of the Internal Revenue Code, relating to income attributable to domestic production activities, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 21. Effective October 7, 2005.)
CA Rev & Tax Code § 17201.7 (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 6 - Deductions|Section 17201.7.

17201.7.  The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section 221(e)(1) of the Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply. (Added by Stats. 2021, Ch. 557, Sec. 4. (AB 340) Effective January 1, 2022.)
CA Rev & Tax Code § 17202 (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 17202.

17202.  There shall be allowed to an employer as an ordinary and necessary expense paid or incurred during the taxable year in carrying on any trade or business (as provided in Section 162(a) of the Internal Revenue Code), the expenses involved in carrying out a parking cash-out program, as defined by subdivision (f) of Section 65088.1 of the Government Code.(Added by Stats. 1992, Ch. 554, Sec. 7. Effective January 1, 1993.)
CA Rev & Tax Code § 17203 (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 17203.

17203.  For purposes of applying limitations on the deductions described in this section, any reference to “compensation” or “earned income” shall be a reference to the amount required to be used for purposes of limiting the deduction in computing federal income tax for the same taxable year.(a) The deduction allowed by Section 219 of the Internal Revenue Code.(b) The deductions allowed by Sections 162(l) and 404 of the Internal Revenue Code in the case of an individual who is an employee within the meaning of Section 401(c)(1) of the Internal Revenue Code.(Added by Stats. 1996, Ch. 473, Sec. 1. Effective September 13, 1996.)
CA Rev & Tax Code § 17204 (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 17204.

17204.  Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.(Added by Stats. 2010, Ch. 14, Sec. 16. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17204.7 (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 6 - Deductions|Section 17204.7.

17204.7.  Section 222 of the Internal Revenue Code, relating to qualified tuition and related expenses, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 24. Effective October 7, 2005.)
CA Rev & Tax Code § 17206 (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 17206.

17206.  (a) For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall be applied to allow a taxpayer to elect to treat any contribution described in subdivision (b) made in January 2005, as if that contribution was made on December 31, 2004, and not in January 2005.(b) A contribution is described in this subdivision if that contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under Section 17201.(Amended by Stats. 2010, Ch. 14, Sec. 17. (SB 401) Effective January 1, 2011.)
CA Rev & Tax Code § 17207.2 (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 17207.2.

17207.2.  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of Humboldt as a result of the earthquake that occurred in January 2010.(b) (1) In the case of any loss allowed under Section 165(c) of the Internal Revenue Code, relating to limitation of losses of individuals, any excess disaster loss shall be carried forward to each of the five taxable years following the taxable year for which the loss is claimed. However, if there is any excess disaster loss remaining after the five-year period, then the applicable percentage, as set forth in paragraph (1) of subdivision (b) of Section 17276, of that excess disaster loss shall be carried forward to each of the next 10 taxable years.(2) The entire amount of any excess disaster loss as defined in subdivision (c) shall be carried to the earliest of the taxable years to which, by reason of subdivision (b), the loss may be carried. The portion of the loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of excess disaster loss over the sum of the adjusted taxable income for each of the prior taxable years to which that excess disaster loss is carried.(c) “Excess disaster loss” means a disaster loss computed pursuant to Section 165 of the Internal Revenue Code which exceeds the adjusted taxable income of the year of loss or, if the election under Section 165(i) of the Internal Revenue Code is made, the adjusted taxable income of the year preceding the loss.(d) The provisions of this section and Section 165(i) of the Internal Revenue Code shall be applicable to any of the losses listed in subdivision (a) sustained in any county or city in this state which was proclaimed by the Governor to be in a state of disaster.(e) Losses allowable under this section may not be taken into account in computing a net operating loss deduction under Section 172 of the Internal Revenue Code.(f) For purposes of this section, “adjusted taxable income” shall be defined by Section 1212(b)(2)(B) of the Internal Revenue Code.(g) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return (determined with regard to extension) for the taxable year in which the disaster occurred.(Added by Stats. 2010, Ch. 449, Sec. 5. (AB 1690) Effective September 29, 2010.)
CA Rev & Tax Code § 17207.3 (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 17207.3.

17207.3.  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of Imperial as a result of the earthquake that occurred in April 2010. (b) (1) In the case of any loss allowed under Section 165(c) of the Internal Revenue Code, relating to limitation of losses of individuals, any excess disaster loss shall be carried forward to each of the five taxable years following the taxable year for which the loss is claimed. However, if there is any excess disaster loss remaining after the five-year period, then the applicable percentage, as set forth in paragraph (1) of subdivision (b) of Section 17276, of that excess disaster loss shall be carried forward to each of the next 10 taxable years.(2) The entire amount of any excess disaster loss as defined in subdivision (c) shall be carried to the earliest of the taxable years to which, by reason of subdivision (b), the loss may be carried. The portion of the loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of excess disaster loss over the sum of the adjusted taxable income for each of the prior taxable years to which that excess disaster loss is carried.(c) “Excess disaster loss” means a disaster loss computed pursuant to Section 165 of the Internal Revenue Code which exceeds the adjusted taxable income of the year of loss or, if the election under Section 165(i) of the Internal Revenue Code is made, the adjusted taxable income of the year preceding the loss.(d) The provisions of this section and Section 165(i) of the Internal Revenue Code shall be applicable to any of the losses listed in subdivision (a) sustained in any county or city in this state which was proclaimed by the Governor to be in a state of disaster.(e) Losses allowable under this section may not be taken into account in computing a net operating loss deduction under Section 172 of the Internal Revenue Code.(f) For purposes of this section, “adjusted taxable income” shall be defined by Section 1212(b)(2)(B) of the Internal Revenue Code.(g) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return (determined with regard to extension) for the taxable year in which the disaster occurred. (Added by Stats. 2010, Ch. 461, Sec. 6. (AB 2136) Effective September 29, 2010.)
CA Rev & Tax Code § 17207.4 (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 17207.4.

17207.4.  (a) Section 165(i) of the Internal Revenue Code is modified to additionally provide that an appraisal for the purpose of obtaining a loan of federal funds or a loan guarantee from the federal government as a result of a presidentially declared disaster, as defined by Section 1033(h)(3) of the Internal Revenue Code, may be used to establish the amount of any loss described in Section 165(i)(1) or (2) of the Internal Revenue Code to the extent provided in regulations or other guidance of the Secretary of the Treasury under Section 165(i)(4) of the Internal Revenue Code, as added by Section 912 of Public Law 105-34.(b) This section shall apply on and after August 5, 1997.(Added by Stats. 1998, Ch. 7, Sec. 6. Effective March 14, 1998.)
CA Rev & Tax Code § 17207.7 (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 6 - Deductions|Section 17207.7.

17207.7.  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of Mendocino as a result of the tsunami that occurred in March 2011.(b) (1) In the case of any loss allowed under Section 165(c) of the Internal Revenue Code, relating to limitation of losses of individuals, any excess disaster loss shall be carried forward to each of the five taxable years following the taxable year for which the loss is claimed. However, if there is any excess disaster loss remaining after the five-year period, then the applicable percentage, as set forth in paragraph (1) of subdivision (b) of Section 17276, of that excess disaster loss shall be carried forward to each of the next 10 taxable years.(2) The entire amount of any excess disaster loss as defined in subdivision (c) shall be carried to the earliest of the taxable years to which, by reason of subdivision (b), the loss may be carried. The portion of the loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of excess disaster loss over the sum of the adjusted taxable income for each of the prior taxable years to which that excess disaster loss is carried.(c) “Excess disaster loss” means a disaster loss computed pursuant to Section 165 of the Internal Revenue Code which exceeds the adjusted taxable income of the year of loss or, if the election under Section 165(i) of the Internal Revenue Code is made, the adjusted taxable income of the year preceding the loss.(d) This section and Section 165(i) of the Internal Revenue Code apply to any of the losses listed in subdivision (a) sustained in any county or city in this state which was proclaimed by the Governor to be in a state of disaster.(e) Losses allowable under this section shall not be taken into account in computing a net operating loss deduction under Section 172 of the Internal Revenue Code.(f) For purposes of this section, “adjusted taxable income” shall be defined by Section 1212(b)(2)(B) of the Internal Revenue Code.(g) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return (determined with regard to extension) for the taxable year in which the disaster occurred.(Amended by Stats. 2015, Ch. 303, Sec. 469. (AB 731) Effective January 1, 2016.)
CA Rev & Tax Code § 17207.8 (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 17207.8.

17207.8.  (a) An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses sustained in the County of San Mateo as a result of the explosion and fire that occurred in September 2010.(b) (1) In the case of any loss allowed under Section 165(c) of the Internal Revenue Code, relating to limitation of losses of individuals, any excess disaster loss shall be carried forward to each of the five taxable years following the taxable year for which the loss is claimed. However, if there is any excess disaster loss remaining after the five-year period, then the applicable percentage, as set forth in paragraph (1) of subdivision (b) of Section 17276, of that excess disaster loss shall be carried forward to each of the next 10 taxable years.(2) The entire amount of any excess disaster loss as defined in subdivision (c) shall be carried to the earliest of the taxable years to which, by reason of subdivision (b), the loss may be carried. The portion of the loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of excess disaster loss over the sum of the adjusted taxable income for each of the prior taxable years to which that excess disaster loss is carried.(c) “Excess disaster loss” means a disaster loss computed pursuant to Section 165 of the Internal Revenue Code which exceeds the adjusted taxable income of the year of loss or, if the election under Section 165(i) of the Internal Revenue Code is made, the adjusted taxable income of the year preceding the loss.(d) This section and Section 165(i) of the Internal Revenue Code apply to any of the losses listed in subdivision (a) sustained in any county or city in this state which was proclaimed by the Governor to be in a state of disaster.(e) Losses allowable under this section shall not be taken into account in computing a net operating loss deduction under Section 172 of the Internal Revenue Code.(f) For purposes of this section, “adjusted taxable income” shall be defined by Section 1212(b)(2)(B) of the Internal Revenue Code.(g) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return (determined with regard to extension) for the taxable year in which the disaster occurred.(Amended by Stats. 2015, Ch. 303, Sec. 470. (AB 731) Effective January 1, 2016.)
CA Rev & Tax Code § 17207.11 (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 17207.11.

17207.11.  (a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the County of Santa Cruz as a result of the severe storms that occurred in March 2011.(b) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return, determined with regard to extension, for the taxable year in which the disaster occurred.(c) Unless specifically provided otherwise, any law that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss shall not apply to a net operating loss attributable to the loss described in subdivision (a).(Added by Stats. 2012, Ch. 203, Sec. 1. (AB 2332) Effective August 27, 2012.)
CA Rev & Tax Code § 17207.12 (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 17207.12.

17207.12.  (a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the Counties of Los Angeles and San Bernardino as a result of the severe winds that occurred in November 2011.(b) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return, determined with regard to extension, for the taxable year in which the disaster occurred.(c) Unless specifically provided otherwise, any law that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss shall not apply to a net operating loss attributable to the loss described in subdivision (a). (Added by Stats. 2012, Ch. 284, Sec. 1. (SB 1544) Effective September 7, 2012.)
CA Rev & Tax Code § 17207.13 (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 17207.13.

17207.13.  (a) Section 165(i) of the Internal Revenue Code shall be applicable to any losses sustained in the County of San Diego as a result of the wildfires that occurred in May 2014. (b) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code may be made on a return or amended return filed on or before the due date of the return, determined with regard to extension, for the taxable year in which the disaster occurred. (c) Unless specifically provided otherwise, any law that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss shall not apply to a net operating loss attributable to the loss described in subdivision (a). (Added by Stats. 2014, Ch. 352, Sec. 1. (AB 922) Effective September 16, 2014.)
CA Rev & Tax Code § 17207.14 (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 17207.14.

17207.14.  (a) For taxable years beginning on or after January 1, 2014, and before January 1, 2024, Section 165(i) of the Internal Revenue Code, relating to disaster losses, shall be applicable to any loss sustained as a result of any disaster occurring in any city, county, or city and county in this state that is proclaimed by the Governor to be in a state of emergency.(b) (1) For losses described in subdivision (a), the election under Section 165(i) of the Internal Revenue Code, relating to disaster losses, may be made on a return or amended return filed on or before the due date of the return, determined with regard to any extension of time for filing the return, for the taxable year in which the disaster occurred. (2) Notwithstanding Section 18572, this subdivision shall apply to any loss described in subdivision (a).(c) Unless specifically provided otherwise, any law, other than Section 17276.20, that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss shall not apply to a net operating loss attributable to the loss described in subdivision (a). (d) This section shall remain in effect only until December 1, 2024, and as of that date is repealed. (Added by Stats. 2015, Ch. 230, Sec. 2. (SB 35) Effective September 1, 2015. Repealed as of December 1, 2024, by its own provisions.)
CA Rev & Tax Code § 17209 (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 17209.

17209.  (a) For each taxable year beginning on or after January 1, 2020, and before January 1, 2025, Section 280E of the Internal Revenue Code, relating to expenditures in connection with the illegal sale of drugs, shall not apply to the carrying on of any trade or business that is commercial cannabis activity by a licensee.(b) For purposes of this section, “commercial cannabis activity” and “licensee” shall have the same meanings as set forth in Division 10 (commencing with Section 26000) of the Business and Professions Code.(c) This section shall remain in effect only until December 1, 2025, and as of that date is repealed.(Added by Stats. 2019, Ch. 792, Sec. 1. (AB 37) Effective October 12, 2019. Repealed as of December 1, 2025, by its own provisions.)
CA Rev & Tax Code § 17215 (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 17215.

17215.  (a) Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is modified to provide that the amount allowed as a deduction shall be an amount equal to the amount allowed to that individual as a deduction under Section 220 of the Internal Revenue Code, relating to medical savings accounts, on the federal income tax return filed for the same taxable year by that individual.(b) Section 220(f)(4) of the Internal Revenue Code, relating to additional tax on distributions not used for qualified medical expenses, is modified by substituting “12.5 percent” in lieu of “20 percent.”(c) The amendments made to this section by the act adding this subdivision shall apply to disbursements made during taxable years beginning on or after January 1, 2016.(Amended by Stats. 2015, Ch. 359, Sec. 12. (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 § 17215.1 (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 17215.1.

17215.1.  Section 220(f)(5) of the Internal Revenue Code, relating to rollover contributions, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 26.5. Effective October 7, 2005.)
CA Rev & Tax Code § 17215.4 (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 17215.4.

17215.4.  Section 223 of the Internal Revenue Code, relating to health savings accounts, shall not apply.(Added by Stats. 2005, Ch. 691, Sec. 26.6. Effective October 7, 2005.)