Revenue and Taxation Code § 17250.1

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17250.1Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 37. (SB 711) Effective October 1, 2025.

(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.

(b) Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply.

(c) Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.