419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 17052 Section 17052
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(a) (1) For each taxable year beginning on or after January 1, 2015, there shall be allowed against the “net tax,” as defined by Section 17039, an earned income tax credit in an amount equal to an amount determined in accordance with Section 32 of the Internal Revenue Code, relat…
Rev. & Tax. Code § 17052.1 Section 17052.1
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(a) (1) For each taxable year beginning on or after January 1, 2019, there shall be allowed against the “net tax,” as defined by Section 17039, a young child tax credit to a qualified taxpayer, in an amount as determined under paragraph (2). (2) (A) (i) The amount of the young ch…
Rev. & Tax. Code § 17052.10 Section 17052.10
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(a) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in Section 17039, in an amount equal to the qualified amount. (b) For purposes of this section: (1) “…
Rev. & Tax. Code § 17052.11 Section 17052.11
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(a) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, there shall be allowed to a qualified taxpayer a credit against the “net tax,” as defined in Section 17039, in an amount equal to the qualified amount. (b) For purposes of this section: (1) “…