California Legal Codes and Statutes

§ 24990.1

Added by Stats. 2025, Ch. 231, Sec. 117. (SB 711) Effective October 1, 2025.

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 24990.1 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-4-5-capital-gains-and-losses/section-24990.1

Other sections in Article 4.5 - Capital Gains and Losses

§ 24990§ 24990.1§ 24990.2§ 24990.4§ 24990.5§ 24990.6§ 24990.7§ 24990.8§ 24990.9§ 24991§ 24993§ 24995

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