California Legal Codes and Statutes

§ 17257.4

Added by Stats. 2010, Ch. 14, Sec. 24. (SB 401) Effective January 1, 2011.

Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17257.4 (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-17257.4

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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