Section 17508.2.
Cal. Revenue and Taxation Code - RTC § 17508.2.
in effectFor taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code is modified as follows:
(a)
By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section 409A(a)(1)(B)(i)(II) of the Internal Revenue Code.
(b)
By substituting the phrase “five percent” in lieu of the phrase “20 percent” in Section
409A(b)(5)(A)(ii) of the Internal Revenue Code.
References
referencesCal. Revenue and Taxation Code - RTC § 409A.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026