Home/California/Statutes/Code RTC: Revenue 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/§ 24356.1.
California Statutes

§ 24356.1. — 24356.1. (Added by Stats. 2025, Ch. 231, Sec. 94.)

California § 24356.1.
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 § 24356.1. (24356.1. (Added by Stats. 2025, Ch. 231, Sec. 94.)) 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 § 24356.1. (2026).

Text

(a)The amendments made by Section 124 of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 179 of the Internal Revenue Code, relating to elections to expense certain depreciable business assets, shall not apply.
(b)The amendments made by Section 13101 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 179 of the Internal Revenue Code, relating to elections to expense certain depreciable business assets, shall not apply.

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Legislative History

Added by Stats. 2025, Ch. 231, Sec. 94. (SB 711) Effective October 1, 2025.

Nearby Sections

2
§ 24356.
24356. (Amended by Stats. 2025, Ch. 231, Sec. 93.)
§ 24356.1.
24356.1. (Added by Stats. 2025, Ch. 231, Sec. 94.)
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California § 24356.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24356.1..