California Statutes
§ 17250.1. — 17250.1. (Added by Stats. 2025, Ch. 231, Sec. 37.)
California § 17250.1.
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. 6.ARTICLE 6. Deductions
This text of California § 17250.1. (17250.1. (Added by Stats. 2025, Ch. 231, Sec. 37.)) 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 § 17250.1. (2026).
Text
(a)Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.
(b)Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply.
(c)Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.
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Legislative History
Added by Stats. 2025, Ch. 231, Sec. 37. (SB 711) Effective October 1, 2025.
Nearby Sections
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