§ 24356.1

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

(a) The amendments made by Section 124 of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 179 of the Internal Revenue Code, relating to elections to expense certain depreciable business assets, shall not apply.

(b) The amendments made by Section 13101 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 179 of the Internal Revenue Code, relating to elections to expense certain depreciable business assets, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 94. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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