California Legal Codes and Statutes

§ 23400

Amended by Stats. 2025, Ch. 231, Sec. 76. (SB 711) Effective October 1, 2025.
(a)For the purpose of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply as it read on January 1, 2015, except as otherwise provided.
(b)A corporation electing under Chapter 4.5 (commencing with Section 23800) to be treated as an “S corporation” shall not be subject to the tax imposed by this chapter.

Cite this section

Cal. Rev. & Tax. Code § 23400 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-2-5-alternative-minimum-tax/section-23400

Other sections in Chapter 2.5 - Alternative Minimum Tax

§ 23400§ 23453§ 23455§ 23455.5§ 23456§ 23456.5§ 23457§ 23459

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