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Earlier editions: 2020-112018-112026-09

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

§ 17271

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

(a) The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”

(b) Section 162(m)(3)(C) of the Internal Revenue Code, relating to covered employee, shall not apply.

(Amended by Stats. 2025, Ch. 231, Sec. 41. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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