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. 3.: ARTICLE 3. Items Not Deductible/§ 24430.
California Statutes

§ 24430. — 24430. (Added by Stats. 2025, Ch. 231, Sec. 101.)

California § 24430.
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. 3.ARTICLE 3. Items Not Deductible

This text of California § 24430. (24430. (Added by Stats. 2025, Ch. 231, Sec. 101.)) 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 § 24430. (2026).

Text

The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.

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Legislative History

Added by Stats. 2025, Ch. 231, Sec. 101. (SB 711) Effective October 1, 2025.
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California § 24430., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24430..