{"data":{"id":"us-ca/rtc-17204.2","jurisdiction":"us-ca","citation":"RTC § 17204.2","heading":"","body":"The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, 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":"2310141636aa4033df729a0d68f6aafad6ee3ceec891576cdb2f756f08e488fe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17204","next":"us-ca/rtc-17206"},"notice":"GroundRules: Original legal text. Not legal advice."}