{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24345.5","citation":"Rev. & Tax. Code, § 24345.5","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 7. Net Income [24341. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7"},{"name":"ARTICLE 1. Deductions [24341. - 24383.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-1"}],"history":"Added by Stats. 2015, Ch. 359, Sec. 31.   (AB 154)   Effective September 30, 2015.   Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.","effective":"2015-09-30","html":"<p>A deduction shall not be allowed for the fee imposed by subsection (a) of Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148).</p>","text":"A deduction shall not be allowed for the fee imposed by subsection (a) of Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-24345-5","source":"California Legislative Information bulk export (pubinfo)"}