Basis adjustments related to:

Property acquired prior to becoming a California resident.

Sales or use tax credit for property used in a former Enterprise Zone (EZ), Local Agency Military Base Recovery Area (LAMBRA), or Targeted Tax Area (TTA).

Reduced recovery periods for fruit-bearing grapevines replaced in a California vineyard on or after January 1, 1992, as a result of phylloxera infestation; or on or after January 1, 1997, as a result of Pierce’s disease.

Expenditures for tertiary injectants.

Property placed in service on an Indian reservation after December 31, 2017, and before January 1, 2022.

Amortization of pollution control facilities.

Discharge of real property business indebtedness.

Vehicles used in an employer-sponsored ridesharing program.

An enhanced oil recovery system.

Joint Strike Fighter property costs.

The cost of making a business accessible to disabled individuals.

Property for which you received an energy conservation subsidy from a public utility on or after January 1, 1995, and before January 1, 1997.

Research and experimental expenditures.

Reduction of capitalized costs attributable to the federal Work Opportunity Credit.