BlackletterCalifornia law

Revenue and Taxation Code § 18151.9

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18151.9Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 62. (SB 711) Effective October 1, 2025.

The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.