California Revenue and Taxation Code

§ 17204.2

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17204.2 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

View on leginfo.ca.gov

The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 31. (SB 711) Effective October 1, 2025.