Revenue and Taxation Code § 17322.5
‹ § 17322§ 17323 ›Open in browserleginfo ↗17322.5.
Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 47. (SB 711) Effective October 1, 2025.)