California § 24990.1. 24990.1. (Added by Stats. 2025, Ch. 231, Sec. 117.)

California Statutes

§ 24990.1. — 24990.1. (Added by Stats. 2025, Ch. 231, Sec. 117.)

California § 24990.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 15.CHAPTER 15. Gain or Loss on Disposition of Property

Art. 4.5.ARTICLE 4.5. Capital Gains and Losses

This text of California § 24990.1. (24990.1. (Added by Stats. 2025, Ch. 231, Sec. 117.)) 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 § 24990.1. (2026).

Text

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.

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