{"data":{"id":"us-ca/rtc-17201.5","jurisdiction":"us-ca","citation":"RTC § 17201.5","heading":"","body":"Section 181 of the Internal Revenue Code, relating to treatment of certain qualified film and television productions, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"41c7d752b50d00f8025344c3492b54860167aea8bcaace2900dae61e4f0e2b0f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17201.4","next":"us-ca/rtc-17201.6"},"notice":"GroundRules: Original legal text. Not legal advice."}