{"data":{"id":"us-ca/rtc-24670","jurisdiction":"us-ca","citation":"RTC § 24670","heading":"","body":"The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]","ARTICLE 3. Year of Inclusion [24661. - 24679.]"],"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":"b38dbe29e1805a2c9c1cf1bc460a7f405717cb637f8551e5852ba16ecd57dcd2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24668.1","next":"us-ca/rtc-24672"},"notice":"GroundRules: Original legal text. Not legal advice."}