BlackletterCalifornia law

Revenue and Taxation Code § 24990.1

ARTICLE 4.5. Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 24990.1Official source ↗Ask about this

Added by Stats. 2025, Ch. 231, Sec. 117. (SB 711) Effective October 1, 2025.

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.