{"data":{"id":"us-ca/rtc-17228","jurisdiction":"us-ca","citation":"RTC § 17228","heading":"","body":"For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the amount of any fine or penalty paid or incurred by an owner of all or part of a professional sports franchise, where that fine or penalty is assessed or imposed by the professional sports league that includes that franchise.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5d934fd5789c575fcbd3cf25ceb7ca6d07b92cceac221ed29cc4bba409b7fcbb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17225","next":"us-ca/rtc-17230"},"notice":"GroundRules: Original legal text. Not legal advice."}