California Revenue and Taxation Code

§ 24430

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

RTC § 24430 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 7 · Art. 3

Statute text

View on leginfo.ca.gov

The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 101. (SB 711) Effective October 1, 2025.