California Revenue and Taxation Code

§ 17220

RTC § 17220 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

(a)Section 164(a)(3) of the Internal Revenue Code, relating to the deductibility of state, local, and foreign income, war profits, and excess profits taxes, shall not apply.

(b)Section 164(b)(5) of the Internal Revenue Code, relating to general sales taxes, shall not apply.

(c)Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 to 2025, shall not apply.

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 33. (SB 711) Effective October 1, 2025.