California § 17275.4. 17275.4. (Added by Stats. 2019, Ch. 511, Sec. 2.)

California Statutes

§ 17275.4. — 17275.4. (Added by Stats. 2019, Ch. 511, Sec. 2.)

California § 17275.4.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 17275.4. (17275.4. (Added by Stats. 2019, Ch. 511, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17275.4. (2026).

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.

(B)C

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(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.
(B)
Criminal Complaint #19-CR-10078-RWZ.
(C)
Criminal Complaint #19-CR-10075-MLW.
(D)
Criminal Complaint #19-CR-10074-NMG.
(E)
Criminal Complaint #19-cr-10079-RWZ.
(F)
Criminal Complaint #1:19-cr-10117.
(G)
Criminal Complaint #1:19-cr-10115.
(H)
Criminal Complaint #19-cr-10131.
(I)
Criminal Complaint #1:19-cr-10116.
(J)
Criminal Complaint #1-19-cr-10080.
(2)
There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.
(3)
There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.
(b)
For purposes of this section, “final determination
of guilt” means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.