Revenue and Taxation Code § 17204.2
‹ § 17204§ 17206 ›Open in browserleginfo ↗17204.2.
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.
(Added by Stats. 2025, Ch. 231, Sec. 31. (SB 711) Effective October 1, 2025.)