{"data":{"id":"us-ca/rtc-24430","jurisdiction":"us-ca","citation":"RTC § 24430","heading":"","body":"The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.","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 3. Items Not Deductible [24421. - 24449.]"],"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":"3f8275f7422a1dc1aa7a99e4e204ba5bc344275814ba05877afbb0c0730e4942","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24429","next":"us-ca/rtc-24431"},"notice":"GroundRules: Original legal text. Not legal advice."}