Revenue and Taxation Code § 17201.6

ARTICLE 6. Deductions

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

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.