California Revenue and Taxation Code

§ 23711.4

RTC § 23711.4 Effective Jan 1, 2024Div. 2 · Part 11 · Ch. 4 · Art. 1

Statute text

For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102 of Division B of Public Law 113-295, shall apply, except as otherwise provided.

(a)Section 529A(a) of the Internal Revenue Code is modified as follows:

(1)By substituting the phrase “under Part 10 (commencing with Section 17001) and this part” in lieu of the phrase “under this subtitle.”

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Legislative history

Amended by Stats. 2023, Ch. 324, Sec. 2. (AB 339) Effective January 1, 2024.