Revenue and Taxation Code § 24876
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(a) The amendments made to Section 860E(a)(3) (B) of the Internal Revenue Code by Section 2303(a)(2) (C) of Public Law 116-136, relating to conforming amendments, shall not apply.
(b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4) (B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 116. (SB 711) Effective October 1, 2025.)