Revenue and Taxation Code section 19906

(a)

Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed.

(b)

If before December 1, 2026, Section 164(b)(6) of the Internal Revenue Code, relating to the limitation on individual deductions for taxable years 2018 through 2025, as it read on January 1, 2021, is repealed, this part would become inoperative for taxable years beginning on or after the January 1 after Section 164(b)(6) of the Internal Revenue Code, as it read on January 1, 2021, is repealed, and shall be repealed December 1 of that taxable year.

Source: Section 19906, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19906.­ (updated Jul. 16, 2021; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 19906's source at ca​.gov