California Revenue and Taxation Code

§ 17201.6

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17201.6 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 6

Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.

Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 29. (SB 711) Effective October 1, 2025.