{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17567","citation":"Rev. & Tax. Code, § 17567","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 6. Accounting Periods and Methods of Accounting [17551. - 17570.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-6"}],"history":"Added by Stats. 2025, Ch. 231, Sec. 56.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>The amendments to Section <a href=\"/rtc/453\">453</a>B(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/accounting-periods-and-methods-of-accounting-17567","source":"California Legislative Information bulk export (pubinfo)"}