Revenue and Taxation Code § 17201.6

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17201.6Official source ↗Ask about this

Amended by Stats. 2025, Ch. 231, Sec. 29. (SB 711) Effective October 1, 2025.

Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.