Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17204.2 — Deductions

Cal. Rev. & Tax. Code § 17204.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2025-10-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, shall not apply.

Citator

Cal. Rev. & Tax. Code § 17204.2 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.

The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, shall not apply.