California Legal Codes and Statutes

§ 17250.1

Added by Stats. 2025, Ch. 231, Sec. 37. (SB 711) Effective October 1, 2025.
(a)Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply.
(b)Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply.
(c)Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.

Cite this section

Cal. Rev. & Tax. Code § 17250.1 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-6-deductions/section-17250.1

Other sections in Article 6 - Deductions

§ 17201§ 17201.1§ 17201.2§ 17201.3§ 17201.4§ 17201.5§ 17201.6§ 17201.7§ 17202§ 17203…§ 17278.5§ 17279§ 17279.4§ 17279.6§ 17280§ 17282§ 17286§ 17287§ 17299.8§ 17299.9

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