{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17508.2","citation":"Rev. & Tax. Code, § 17508.2","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 5. Deferred Compensation [17501. - 17510.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-5"}],"history":"Added by Stats. 2013, Ch. 536, Sec. 1.   (AB 1173)   Effective January 1, 2014.","effective":"2014-01-01","html":"<p>For taxable years beginning on or after January 1, 2013, Section <a href=\"/rtc/409\">409</a>A of the Internal Revenue Code is modified as follows:</p><p>(a) By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section <a href=\"/rtc/409\">409</a>A(a)(1)(B)(i)(II) of the Internal Revenue Code.</p><p>(b) By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section <a href=\"/rtc/409\">409</a>A(b)(5)(A)(ii) of the Internal Revenue Code.</p>","text":"For taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code is modified as follows: (a) By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section 409A(a)(1)(B)(i)(II) of the Internal Revenue Code. (b) By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section 409A(b)(5)(A)(ii) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deferred-compensation-17508-2","source":"California Legislative Information bulk export (pubinfo)"}