California's
Tax Expenditure Programs

Personal Income and Bank and Corporation Tax Programs

• Entire Chapter in Adobe Acrobat Format (409k)
• Overview
• Part 1
• Part 2
• Part 3
• Part 4

List of All Personal Income and Bank and Corporation Tax Programs

• Capital Gains on Inherited Property
• Capital Gains on the Sale of a Principal Residence
• Capital Gains From Housing Sales to Low-Income Residents
• Employer-Sponsored Educational Assistance Programs
• Unemployment Insurance Benefits
• Employer Contributions to Accident and Health Plans
• Employer Contributions to Pension Plans
• Social Security and Railroad Retirement Benefits
• Employer Contributions for Life Insurance
• Proceeds from Life Insurance And Annuity Contracts
• Interest on Government Debt Obligations
• Compensation for Injuries or Sickness
• Employee Death Benefits
• Meals and Lodging Furnished by an Employer
• Miscellaneous Fringe Benefits
• Scholarships, Fellowships, and Grants
• State Lottery Winnings
• Income from Investments in Economically Depressed Areas
• Foster Care Payments
• Employee Ridesharing Benefits
• Employee Child and Dependent Care Benefits
• Tax-Exempt Status for Qualifying Corporations
• Scholarshare Trust Income
• Capital Gains on Small Business Stock
• Contributions to Individual Retirement Accounts
• Contributions to Self-Employed Retirement Plans
• Contributions to Education Individual Retirement Accounts
• Medical Savings Accounts
• Moving Expenses
• Recycled or Redeemed Beverage Container Redemption Payments
• Benefits Provided Under Cafeteria Plans
• Water's-Edge Election
• Limited Partnership Investment Source Rules
• Credit Union Treatment
• Small Business Alternative Minimum Tax
• Tuition Reduction or Waiver
• Health Insurance Premiums
• Employee Contributions to Qualified Retirement and Salary Reduction Plans
• Standard Deduction
• Casualty Losses
• Medical and Dental Expenses
• Certain Taxes Paid
• Mortgage Interest Expenses
• Charitable Contributions
• Contributions of Computers and Scientific Equipment to Educational Institutions
• Employee Business and Miscellaneous Expenses
• Amounts in Excess of Straight-Line
• Pollution Control Equipment
• Reforestation Expenditures
• Property Used in Economically Depressed Areas
• Agricultural Costs
• Employer-Provided Ridesharing Program Costs
• Exploration, Development, Research, and Experimental Costs
• Circulation Costs for Periodicals
• Small Business Expensing
• Carryforward of Net Operating Losses
• Percentage Resource Depletion Allowance
• Reserve Allowance for Bad Debts
• Employee Stock Ownership Plans
• Personal Exemption
• Dependent Exemption
• Blind Exemption
• Senior Exemption
• Renters' Credit
• Senior Head of Household
• Prison Inmate Labor Costs
• Activities in Enterprise Zones and
• Other Economically Depressed Areas
• Increased Research and Development Expenses
• Employer-Provided Child Care Expenses
• Low-Income Rental Housing Expenses
• Joint Custody Head of Household
• Salmon and Steelhead Trout
• Habitat Restoration
• Manufacturers' Investment Tax Credit
• Enhanced Recovery Costs
• Farmworker Housing Costs
• Rice Straw
• Disabled Access Expenditures
• Transportation of Donated
• Agricultural Products
• Child Adoption Expenses
• Subchapter S Corporations
• Head-of-Household and Surviving Spouse