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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 7. Net Income 24341-24449›ARTICLE 3. Items Not Deductible 24421-24449

§ 24430

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

The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 101. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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