{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19906","citation":"Rev. & Tax. Code, § 19906","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 10.4. Small Business Relief Act [19900. - 19907.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.4"}],"history":"Added by Stats. 2021, Ch. 82, Sec. 15.   (AB 150)   Effective July 16, 2021.   Repealed on or before December 1, 2026, by its own provisions.   Note: Repeal affects Part 10.4, comprising sections 19900 to 19907.","effective":"2021-07-16","html":"<p>(a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed.</p><p>(b) If before December 1, 2026, Section <a href=\"/rtc/164\">164</a>(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, as it read on January 1, 2021, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section <a href=\"/rtc/164\">164</a>(b)(6) of the Internal Revenue Code, as it read on January 1, 2021, is repealed, and shall be repealed December 1 of that taxable year.</p>","text":"(a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed. (b) If before December 1, 2026, Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, as it read on January 1, 2021, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code, as it read on January 1, 2021, is repealed, and shall be repealed December 1 of that taxable year.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/small-business-relief-act-19906","source":"California Legislative Information bulk export (pubinfo)"}