Section 38.10.

Cal. Revenue and Taxation Code - RTC § 38.10.
in effect
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(a) The Legislative Analyst shall, on an annual basis beginning January 1, 2021, collaborate with the California Tax Credit Allocation Committee and the Office of Historic Preservation to review the effectiveness of the tax credits allowed by Sections 17053.91 and 23691. The review shall include, but is not limited to, an analysis of the demand for the tax credit, the types and uses of projects receiving the tax credit, the jobs created by the use of the tax credits, and the economic impact of the tax credits. (b) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.

References

referencesCal. Revenue and Taxation Code - RTC § 17053.91.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026