Revenue and Taxation Code § 24670

ARTICLE 3. Year of Inclusion

Current as of September 28, 2026Rev. & Tax. Code, § 24670Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 113. (SB 711) Effective October 1, 2025.

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.