Revenue and Taxation Code § 24430
‹ § 24429§ 24431 ›Open in browserleginfo ↗24430.
The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 101. (SB 711) Effective October 1, 2025.)