Revenue and Taxation Code section 24430

The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply.

Source: Section 24430, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24430. (updated Oct. 1, 2025; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 24430's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24430

Original Source: Section 24430, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24430. (last accessed Oct. 13, 2025).