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

§ 17257.4

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

Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 24. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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