Section 17220.
Cal. Revenue and Taxation Code - RTC § 17220.
in effect(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).
References
referencesCal. Revenue and Taxation Code - RTC § 164.
referencesCal. Revenue and Taxation Code - RTC § 17935.
referencesCal. Revenue and Taxation Code - RTC § 17941.
referencesCal. Revenue and Taxation Code - RTC § 17948.
referencesCal. Revenue and Taxation Code - RTC § 23001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026