Rev. & Tax. Code, § 17201.6 · Article 6. Deductions

Rev. & Tax. Code, § 17201.6

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.

Notes and commentary — not statutory text

History

Amended by Stats. 2025, Ch. 231, Sec. 29. (SB 711) Effective October 1, 2025.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17201.6.
Text hash: sha256 ee3c1989fa6fb72f278f8230a562526f6cc5f419f8bac168ea5b33a9c7aa3030
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.