Section 17250.1.

Cal. Revenue and Taxation Code - RTC § 17250.1.
in effect
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(a) Section 170(b)(1)(A)(ix) of the Internal Revenue Code, relating to percentage limitations, shall not apply. (b) Section 170(b)(1)(G) of the Internal Revenue Code, relating to increased limitation for cash contributions, shall not apply. (c) Section 170(b)(1)(E)(vi) of the Internal Revenue Code as it read on January 1, 2015, relating to termination, shall apply.

References

referencesCal. Revenue and Taxation Code - RTC § 170.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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