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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 13. Accounting Periods and Methods of Accounting 24631-24726›ARTICLE 3. Year of Inclusion 24661-24679

§ 24670

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

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 113. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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