DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 5. Deferred Compensation 17501-17510

§ 17508.2

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

For 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.

(Added by Stats. 2013, Ch. 536, Sec. 1. (AB 1173) Effective January 1, 2014.)

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California Revenue and Taxation Code

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