PART 10.4.1. Small Business Relief Act [19910. - 19916.]

Part 10.4.1 added by Stats. 2025, Ch. 17, Sec. 17.

§§ 19910–19916 · 4 sections

• § 19910 (a) (1) For taxable years beginning on or after January 1, 2026, and before January 1, 2031, a qualified entity doing business in this state, as defined in…
• § 19912 (a) For purposes of this part, “qualified entity” means an entity that meets both of the following requirements for the taxable year: (1) The entity is taxed…
• § 19914 (a) The elective tax authorized by this part shall be due and payable as follows: (1) On or before June 15 during the taxable year of the election, an amount…
• § 19916 (a) This part shall only become operative if the operation of Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual…