Rev. & Tax. Code, § 17220 · Article 6. Deductions
Rev. & Tax. Code, § 17220
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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) Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 to 2025, shall not apply.
(d) 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).
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 231, Sec. 33. (SB 711) Effective October 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17220.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10, ch. 10.5Tax on Limited PartnershipsPrinted as Chapter 10.5 (commencing with Section 17935) … of this part
- Rev. & Tax. Code, div. 2, pt. 10, ch. 10.6Tax and Fees on Limited Liability CompaniesPrinted as Chapter 10.6 (commencing with Section 17941) … of this part
- Rev. & Tax. Code, div. 2, pt. 10, ch. 10.7Tax on Registered Limited Liability Partnerships and Foreign Limited Liability PartnershipsPrinted as Chapter 10.7 (commencing with Section 17948) of this part
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.