Revenue and Taxation Code section 24670

The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.

Source: Section 24670, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24670. (updated Oct. 1, 2025; accessed Nov. 2, 2026).

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Up to date

Verified:
Nov. 2, 2026

§ 24670's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24670

Original Source: Section 24670, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24670. (last accessed Oct. 13, 2025).