California Revenue and Taxation Code

§ 24670

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

RTC § 24670 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 13 · Art. 3

Statute text

View on leginfo.ca.gov

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 113. (SB 711) Effective October 1, 2025.