BlackletterCalifornia law

Revenue and Taxation Code § 24430

ARTICLE 3. Items Not Deductible

Current as of September 28, 2026Rev. & Tax. Code, § 24430Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 101. (SB 711) Effective October 1, 2025.

The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.