Cal. Rev. & Tax. Code § 17201.6
Deductions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2025
As of January 1, 2011
Section 199 of the Internal Revenue Code, relating to income attributable to domestic production activities, shall not apply.
Section 199A of the Internal Revenue Code, relating to qualified business income, shall not apply.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.