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DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 7. Net Income 24341-24449›ARTICLE 1. Deductions 24341-24383

§ 24343.1

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

(a) The amendments made by Section 13531(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to add Section 162(r) to the Internal Revenue Code, relating to the disallowance of FDIC premiums paid by certain large financial institutions, shall apply, except as otherwise provided.

(b) For purposes of this section, Article 9 (commencing with Section 23361) of Chapter 2 of Part 11 shall not apply.

(Added by Stats. 2019, Ch. 39, Sec. 23. (AB 91) Effective July 1, 2019.)

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California Revenue and Taxation Code

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