Is Cal. Rev. & Tax. Code § 19916 — Small Business Relief Act still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19916 — Small Business Relief Act

Cal. Rev. & Tax. Code § 19916

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2025-06-27
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) This part shall only become operative if the operation of Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, is extended.

Citator

Cal. Rev. & Tax. Code § 19916 — Small Business Relief Act is in force in the current edition of the Code, and nothing recorded condemns it.

(b) Except as provided in subdivision (c), this part shall remain in effect only until December 1, 2031, and as of that date is repealed.

(c) If before December 1, 2031, Section 164(b)(6) of the Internal Revenue Code, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code is repealed, and this part shall be repealed as of December 1 of that year.