{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23456.5","citation":"Rev. & Tax. Code, § 23456.5","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2.5"}],"history":"Repealed and added by Stats. 2025, Ch. 231, Sec. 82.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not apply.</p>","text":"Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/alternative-minimum-tax-23456-5","source":"California Legislative Information bulk export (pubinfo)"}