Revenue and Taxation Code § 17279.6

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17279.6Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 29. (SB 401) Effective January 1, 2011.

Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.