California Revenue and Taxation Code

§ 17140.3

RTC § 17140.3 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 3

Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided.

(a)Section 529(a) of the Internal Revenue Code is modified as follows:

(1)By substituting the phrase “under this part and Part 11 (commencing with Section 23001)” in lieu of the phrase “under this subtitle.”

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 20. (SB 711) Effective October 1, 2025.