California Statutes
§ 18151.9. — 18151.9. (Added by Stats. 2025, Ch. 231, Sec. 62.)
California § 18151.9.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 14.CHAPTER 14. General Rules for Determining Capital Gains and Losses
This text of California § 18151.9. (18151.9. (Added by Stats. 2025, Ch. 231, Sec. 62.)) 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 § 18151.9. (2026).
Text
The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.
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Legislative History
Added by Stats. 2025, Ch. 231, Sec. 62. (SB 711) Effective October 1, 2025.
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