California Statutes
§ 17321.1. — 17321.1. (Added by Stats. 2025, Ch. 231, Sec. 46.)
California § 17321.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 4.CHAPTER 4. Corporate Distributions and Adjustments
This text of California § 17321.1. (17321.1. (Added by Stats. 2025, Ch. 231, Sec. 46.)) 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 § 17321.1. (2026).
Text
The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to repeal of the exception for transfers of certain property used in the active conduct of a trade or business, shall not apply.
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Legislative History
Added by Stats. 2025, Ch. 231, Sec. 46. (SB 711) Effective October 1, 2025.
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