California Revenue and Taxation Code

§ 18151.9

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

RTC § 18151.9 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 14

Statute text

View on leginfo.ca.gov

The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 62. (SB 711) Effective October 1, 2025.