California Legal Codes and Statutes

§ 24670

Added by Stats. 2025, Ch. 231, Sec. 113. (SB 711) Effective October 1, 2025.

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 24670 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-13-accounting-periods-and-methods-of-accounting/article-3-year-of-inclusion/section-24670

Other sections in Article 3 - Year of Inclusion

§ 24661§ 24661.3§ 24661.4§ 24661.5§ 24661.6§ 24667§ 24668.1§ 24670§ 24672§ 24673§ 24673.2§ 24674§ 24675§ 24676§ 24676.5§ 24677§ 24678§ 24679

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