Income tax: credits: food banks.

Removed the 'and before January 1, 2027' expiration language from both Section 17053.88.5(a) (personal income tax) and Section 23688.5(a) (corporation tax), making the 15 percent food bank donation credit available indefinitely for taxable years beginning on or after January 1, 2017.

Deleted the repeal provision in Section 17053.88.5 that would have repealed the section on December 1, 2027, and deleted the parallel repeal provision in Section 23688.5 with the same date.

Extended the Franchise Tax Board's annual reporting requirement to the Legislature on credit utilization through December 1, 2035 (previously set to end January 1, 2026), and restructured subdivision (g) of Section 17053.88.5 to include this extended date explicitly.

The tax credit for donating qualified food items to California food banks is no longer indefinite. It now applies only to taxable years beginning on or after January 1, 2017, and before January 1, 2032.

A new sunset provision (subdivision (i)) states the section remains operative only until December 1, 2032, and is repealed as of December 1, 2035. A parallel sunset was added to Section 23688.5 (the corporate tax version of the credit).

The Franchise Tax Board reporting requirement language was cleaned up to remove a confusing cross-reference to an inoperative date and now simply states reports are due each December 1 until December 1, 2035.