California Legal Codes and Statutes

§ 17322.5

Added by Stats. 2025, Ch. 231, Sec. 47. (SB 711) Effective October 1, 2025.

Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17322.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-4-corporate-distributions-and-adjustments/section-17322.5

Other sections in Chapter 4 - Corporate Distributions and Adjustments

§ 17321§ 17321.1§ 17322§ 17322.5§ 17323§ 17324

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