California Revenue and Taxation Code

§ 17054

RTC § 17054 Effective Jan 1, 2021Div. 2 · Part 10 · Ch. 2

Statute text

In the case of individuals, the following credits for personal exemption may be deducted from the tax imposed under Section 17041 or 17048, less any increases imposed under paragraph (1) of subdivision (d) or paragraph (1) of subdivision (e), or both, of Section 17560.

(a)In the case of a single individual, a head of household, or a spouse making a separate return, a credit of fifty-two dollars ($52).

(b)In the case of a surviving spouse (as defined in Section 17046), or spouses making a joint return, a credit of one hundred four dollars ($104). If one spouse was a resident for the entire taxable year and the other spouse was a nonresident for all or any portion of the taxable year, the personal exemption shall be divided equally.

…

Legislative history

Amended by Stats. 2020, Ch. 99, Sec. 1. (AB 2247) Effective January 1, 2021.