Section 24990.1.

Cal. Revenue and Taxation Code - RTC § 24990.1.
in effect
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The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 126.
referencesCal. Revenue and Taxation Code - RTC § 1202.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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