Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17271 — Deductions
Cal. Rev. & Tax. Code § 17271
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”
Citator
Cal. Rev. & Tax. Code § 17271 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”
(b) Section 162(m)(3)(C) of the Internal Revenue Code, relating to covered employee, shall not apply.