California Revenue and Taxation Code

§ 17501.8

RTC § 17501.8 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 5

Statute text

(a)The following amendments made by the Consolidated Appropriations Act, 2023 (Public Law 117-328) shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001) except as otherwise provided:

(1)The amendments made by Section 108 of Division T of that act to Section 219(b)(5)(C) of the Internal Revenue Code, relating to indexing IRA catch-up limit.

(2)The amendments made by Section 109 of Division T of that act to Section 414(v) of the Internal Revenue Code, relating to higher catch-up limit to apply at 60 to 63 years of age, inclusive.

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Legislative history

Added by Stats. 2025, Ch. 231, Sec. 51. (SB 711) Effective October 1, 2025.