Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 3.: CHAPTER 3. Computation of Taxable Income/Art. 2.: ARTICLE 2. Items Specifically Included in Gross Income/§ 17088.1.
California Statutes

§ 17088.1. — 17088.1. (Added by Stats. 2025, Ch. 231, Sec. 14.)

California § 17088.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 2.ARTICLE 2. Items Specifically Included in Gross Income

This text of California § 17088.1. (17088.1. (Added by Stats. 2025, Ch. 231, Sec. 14.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17088.1. (2026).

Text

(a)The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply.
(b)The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.

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Legislative History

Added by Stats. 2025, Ch. 231, Sec. 14. (SB 711) Effective October 1, 2025.

Nearby Sections

3
§ 17088.
17088. (Amended by Stats. 2015, Ch. 359, Sec. 5.)
§ 17088.1.
17088.1. (Added by Stats. 2025, Ch. 231, Sec. 14.)
§ 17088.3.
17088.3. (Added by Stats. 1997, Ch. 611, Sec. 12.)
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California § 17088.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17088.1..