{"data":{"id":"us-ca/rtc-17276.22","jurisdiction":"us-ca","citation":"RTC § 17276.22","heading":"","body":"Notwithstanding Section 17276.1, 17276.2, 17276.4, 17276.5, 17276.6, or 17276.7 to the contrary, a net operating loss attributable to a taxable year beginning on or after January 1, 2008, shall be a net operating carryover to each of the 20 taxable years following the year of the loss, and a net operating loss attributable to a taxable year beginning on or after January 1, 2013, and before January 1, 2019, shall also be a net operating loss carryback to each of the two taxable years preceding the taxable year of loss.","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":"31c0079dc07ea066c9f212c1653e94e8d1ae85bbe1d9358330fe9d3a94c0a3b9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17276.21","next":"us-ca/rtc-17276.23"},"notice":"GroundRules: Original legal text. Not legal advice."}