DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 6. Deductions 17201-17299.9

§ 17204.2

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 31. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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