BlackletterCalifornia law

Revenue and Taxation Code § 24990.1

ARTICLE 4.5. Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 24990.1Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 117. (SB 711) Effective October 1, 2025.

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.