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Revenue and Taxation Code § 17567

‹ § 17565§ 17570Open in browserleginfo ↗

17567.

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 56. (SB 711) Effective October 1, 2025.)