Rev. & Tax. Code, § 38.10 · . GENERAL PROVISIONS
Rev. & Tax. Code, § 38.10
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with the California Tax Credit Allocation Committee and the Office of Historic Preservation to review the effectiveness of the tax credits allowed by Sections 17053.91 and 23691. The review shall include, but is not limited to, an analysis of the demand for the tax credit, the types and uses of projects receiving the tax credit, the jobs created by the use of the tax credits, and the economic impact of the tax credits.
(b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 82, Sec. 1. (AB 150) Effective July 16, 2021. Repealed as of January 1, 2027, by its own provisions.
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=38.10.
- Text hash
- sha256 f5f0a05fb3f124aec7b79bb3e4a5e7978700c30a61d8e5bf0587b66352ae2ca5
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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