Section 17088.1.

Cal. Revenue and Taxation Code - RTC § 17088.1.
in effect
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(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply. (b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 860E.
referencesCal. Revenue and Taxation Code - RTC § 2303.
referencesCal. Revenue and Taxation Code - RTC § 10101.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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