Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24430 — Items Not Deductible
Cal. Rev. & Tax. Code § 24430
- 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 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.
Citator
Cal. Rev. & Tax. Code § 24430 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.
The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.