Home/California/Statutes/Code RTC: Revenue 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/§ 24990.1.
California Statutes

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

California·Code RTC Revenue 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
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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California § 24990.1. (24990.1. (Added by Stats. 2025, Ch. 231, Sec. 117.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2025, Ch. 231, Sec. 117. (SB 711) Effective October 1, 2025.

Nearby Sections

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§ 24990.
24990. (Amended by Stats. 1993, Ch. 873, Sec. 47.)
§ 24990.1.
24990.1. (Added by Stats. 2025, Ch. 231, Sec. 117.)
§ 24990.2.
24990.2. (Added by Stats. 2010, Ch. 14, Sec. 82.)
§ 24990.4.
24990.4. (Amended by Stats. 2000, Ch. 862, Sec. 211.)
§ 24990.5.
24990.5. (Amended by Stats. 2025, Ch. 231, Sec. 118.)
§ 24990.6.
24990.6. (Amended by Stats. 2010, Ch. 14, Sec. 83.)
§ 24990.7.
24990.7. (Amended by Stats. 2000, Ch. 862, Sec. 212.)
§ 24990.8.
24990.8. (Added by Stats. 2010, Ch. 14, Sec. 84.)
§ 24990.9.
24990.9. (Added by Stats. 2025, Ch. 231, Sec. 119.)
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