California Statutes
§ 17271. — 17271. (Amended by Stats. 2025, Ch. 231, Sec. 41.)
California § 17271.
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 § 17271. (17271. (Amended by Stats. 2025, Ch. 231, Sec. 41.)) 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 § 17271. (2026).
Text
(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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Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 41. (SB 711) Effective October 1, 2025.
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Bluebook (online)
California § 17271., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17271..