Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19906 — Small Business Relief Act
Cal. Rev. & Tax. Code § 19906
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2021-07-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed.
Citator
Cal. Rev. & Tax. Code § 19906 — Small Business Relief Act is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed.
(b) If before December 1, 2026, Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, as it read on January 1, 2021, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code, as it read on January 1, 2021, is repealed, and shall be repealed December 1 of that taxable year.