California Statutes
§ 19916. — 19916. (Added by Stats. 2025, Ch. 17, Sec. 17.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.4.1. PART 10.4.1. Small Business Relief Act
(a)This part shall only become operative if the operation of Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, is extended.
(b)Except as provided in subdivision (c), this part shall remain in effect only until December 1, 2031, and as of that date is repealed.
(c)If before December 1, 2031, Section 164(b)(6) of the Internal Revenue Code, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code is repealed, and this part shall be repealed as of December 1 of that
year.
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California § 19916. (19916. (Added by Stats. 2025, Ch. 17, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 17, Sec. 17. (SB 132) Effective June 27, 2025. Conditionally repealed by its own provisions. Note: Repeal affects Part 10.4.1, commencing with Section 19910.