{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24876","citation":"Rev. & Tax. Code, § 24876","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 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts [24870. - 24876.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-14.5"}],"history":"Added by Stats. 2025, Ch. 231, Sec. 116.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply. </p><p>(b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply. </p>","text":"(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply. (b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulated-investment-companies-real-estate-investment-trusts-24876","source":"California Legislative Information bulk export (pubinfo)"}