Revenue and Taxation Code § 24670
‹ § 24668.1§ 24672 ›Open in browserleginfo ↗24670.
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. 113. (SB 711) Effective October 1, 2025.)