California Statutes
§ 17271. — 17271. (Amended by Stats. 2025, Ch. 231, Sec. 41.)
California·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. 6. ARTICLE 6. Deductions
(a)The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”
(b)Section 162(m)(3)(C) of the Internal Revenue Code, relating to covered employee, shall not apply.
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California § 17271. (17271. (Amended by Stats. 2025, Ch. 231, Sec. 41.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 41. (SB 711) Effective October 1, 2025.