California Revenue and Taxation Code

§ 24471.5

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

RTC § 24471.5 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 8

Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 108. (SB 711) Effective October 1, 2025.