California Revenue and Taxation Code

§ 17275.4

RTC § 17275.4 Effective Oct 4, 2019Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

(a)For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation, pursuant to Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:

(1)They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:

(A)Criminal Complaint #19-CR-10081-IT.

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Legislative history

Added by Stats. 2019, Ch. 511, Sec. 2. (AB 136) Effective October 4, 2019.