(

a) Section of the Internal Revenue Code is modified as follows:

(1) Any reference to “tax imposed by this chapter” in

Section of the Internal Revenue Code means “net tax,” as defined in

Section 17039. (2) (

A) Section 168(e)(3) is modified to provide that any grapevine, replaced in a vineyard in California in any taxable year beginning on or after January 1, 1992, as a direct result of a phylloxera infestation in that vineyard, or replaced in a vineyard in California in any taxable year beginning on or after January 1, 1997, as a direct result of Pierce’s disease in that vineyard, shall be “five-year property,” rather than “10-year property.” (

B) Section 168(g)(3) of the Internal Revenue Code is modified to provide that any grapevine, replaced in a vineyard in California in any taxable year beginning on or after January 1, 1992, as a direct result of a phylloxera infestation in that vineyard, or replaced in a vineyard in California in any taxable year beginning on or after January 1, 1997, as a direct result of Pierce’s disease in that vineyard, shall have a class life of years. (

C) Every taxpayer claiming a depreciation deduction with respect to grapevines as described in this paragraph shall obtain a written certification from an independent state-certified integrated pest management adviser, or a state agricultural commissioner or adviser, that specifies that the replanting was necessary to restore a vineyard infested with phylloxera or Pierce’s disease. The taxpayer shall retain the certification for future audit purposes.

(3) Section 168(

j) of the Internal Revenue Code, relating to property on Indian reservations, shall not apply.

(4) Section 168(

k) of the Internal Revenue Code, relating to special allowance for certain property, shall not apply.

(5) Section 168(e)(3)(E)(vii) of the Internal Revenue Code shall not apply.

(6) Sections 168(b)(3)(

G) and 168(e)(6) of the Internal Revenue Code, relating to qualified improvement property, shall not apply. (7) (

A) Sections 168(g)(1)(

F) and 168(g)(1)(

G) of the Internal Revenue Code shall not apply. (

B) The amendments made by

Section 13204(

a) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Sections 168(g)(2)(

C) and 168(g)(3)(

B) of the Internal Revenue Code shall not apply. (

C) Section 168(g)(8) of the Internal Revenue Code, relating to electing real property trade or business, shall not apply.

(8) Section 168(

l) of the Internal Revenue Code, relating to qualified second generation biofuel plant property, shall not apply.

(9) Section 168(

m) of the Internal Revenue Code, relating to special allowance for certain reuse and recycling property, shall not apply.

(10) Section 168(i)(15)(

D) of the Internal Revenue Code, relating to termination, is modified by substituting the phrase “December 31, 2007” for the phrase “December 31, 2025.”

(11) Sections 168(e)(3)(B)(vii) and 168(e)(3)(B)(viii) of the Internal Revenue Code shall not apply. (

b) Section of the Internal Revenue Code, relating to amortization of pollution control facilities, is modified as follows:

(1) The deduction allowed by

Section of the Internal Revenue Code shall be allowed only with respect to facilities located in this state.

(2) The “state certifying authority,” as defined in

Section 169(d)(2) of the Internal Revenue Code, means the State Air Resources Board, in the case of air pollution, and the State Water Resources Control Board, in the case of water pollution.