California Revenue and Taxation Code

§ 17204

RTC § 17204 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

(a)Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.

(b)Section 165(h)(5) of the Internal Revenue Code, relating to limitation for taxable years 2018 to 2025, shall not apply.

(c)The amendments by Section 11028(c) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165 of the Internal Revenue Code, relating to special rules for personal casualty losses related to 2016 major disaster, shall not apply.

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 30. (SB 711) Effective October 1, 2025.