California § 24343.1. 24343.1. (Added by Stats. 2019, Ch. 39, Sec. 23.)

California Statutes

§ 24343.1. — 24343.1. (Added by Stats. 2019, Ch. 39, Sec. 23.)

California § 24343.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 7.CHAPTER 7. Net Income

Art. 1.ARTICLE 1. Deductions

This text of California § 24343.1. (24343.1. (Added by Stats. 2019, Ch. 39, Sec. 23.)) 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 § 24343.1. (2026).

Text

(a)The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to the disallowance of FDIC premiums paid by certain large financial institutions, shall apply, except as otherwise provided.

(b)For purposes of this section, Article 9 (commencing with Section 23361) of Chapter 2 of Part 11 shall not apply.

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