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California · Through 2026-09-13

RTC § 17250.1

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
  5. ARTICLE 6. Deductions [17201. - 17299.9.]

(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.

(b) Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply.

(c) Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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