Rev. & Tax. Code, § 17279.6 · Article 6. Deductions

Rev. & Tax. Code, § 17279.6

Verbatim from the official edition

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

Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2010, Ch. 14, Sec. 29. (SB 401) Effective January 1, 2011.

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=17279.6.
Text hash: sha256 cd9b547d23a4838cc34140c273f306ba16c97893a2400f712c0db1d0e6ce1298
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.