(

a) In addition to the adjustments to basis provided by

Section 1016(

a) of the Internal Revenue Code, a proper adjustment shall also be made for amounts allowed as deductions as deferred expenses under subdivision (

b) of former

Section or former

Section 17689.5 (relating to certain exploration expenditures) and resulting in a reduction of the taxpayer’s taxes under this part, but not less than the amounts allowable under those sections for the taxable year and prior years. A proper adjustment shall also be made for amounts deducted under

Section 17252.5, 17265, or 17266. (

b) Notwithstanding the provisions of Sections 164(

a) and 1016(

a) of the Internal Revenue Code, no adjustment to basis shall be made for any of the following:

(1) Abandonment fees paid in respect of property on which the open-space easement is terminated under

Section or of the Government Code.

(2) Tax recoupment fees paid under

Section of the Government Code.

(3) Sales or use tax which is paid or incurred by the taxpayer in connection with the acquisition of property for which a tax credit is claimed pursuant to

Section 17052.13. (

c) The provisions of

Section 1016(

c) of the Internal Revenue Code, relating to increase in basis of property on which additional estate tax is imposed, shall be applicable. (

d) The amendments made to

Section of the Internal Revenue Code by

Section 1913(

a) of Public Law 102-486, relating to deduction for clean-fuel vehicles and certain refueling property, shall apply to property placed in service after June 30, 1993, without respect to taxable year. (

e) The provisions of

Section 1016(a)(38) of the Internal Revenue Code, relating to basis adjustments for capital gains invested in opportunity zones, shall not apply.