California Statutes
§ 24430. — 24430. (Added by Stats. 2025, Ch. 231, Sec. 101.)
California·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
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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California § 24430. (24430. (Added by Stats. 2025, Ch. 231, Sec. 101.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 101. (SB 711) Effective October 1, 2025.