§ 17206. — 17206. (Amended by Stats. 2010, Ch. 14, Sec. 17.)

California § 17206.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.: PART 10. PERSONAL INCOME TAX
• Ch. 3.: CHAPTER 3. Computation of Taxable Income
• Art. 6.: ARTICLE 6. Deductions

Text

(a)
For purposes of Section 17201, Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, shall be applied to allow a taxpayer to elect to treat any contribution described in subdivision (b) made in January 2005, as if that contribution was made on December 31, 2004, and not in January 2005.
(b)
A contribution is described in this subdivision if that
contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under Section 17201.

Legislative History

Amended by Stats. 2010, Ch. 14, Sec. 17. (SB 401) Effective January 1, 2011.