California Revenue and Taxation Code

§ 17269

RTC § 17269 Effective Jan 1, 2012Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

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.”

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Legislative history

Amended by Stats. 2011, Ch. 261, Sec. 22. (SB 559) Effective January 1, 2012.