California Revenue and Taxation Code

§ 24990.1

RTC § 24990.1 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 15 · Art. 4.5

Statute text

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 117. (SB 711) Effective October 1, 2025.