Rev. & Tax. Code, § 17271 · Article 6. Deductions

Rev. & Tax. Code, § 17271

Verbatim from the official edition

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

(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.

Notes and commentary — not statutory text

History

Amended by Stats. 2025, Ch. 231, Sec. 41. (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=17271.
Text hash: sha256 06ac1fad47a45e120e778f89fc3a264185af9fbb10e7046fc90ece475bced0b8
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.