{"data":{"id":"us-ca/rtc-24345.5","jurisdiction":"us-ca","citation":"RTC § 24345.5","heading":"","body":"A deduction shall not be allowed for the fee imposed by subsection (a) of Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 1. Deductions [24341. - 24383.]"],"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":"dfb653b0494faba9513f7da6b56771ef8b8dae7fff588daaa274baf5c2a223a2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24345","next":"us-ca/rtc-24345.6"},"notice":"GroundRules: Original legal text. Not legal advice."}