Section 17204.2.

Cal. Revenue and Taxation Code - RTC § 17204.2.
in effect
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The amendments made by Section 11050 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165(d) of the Internal Revenue Code, relating to wagering losses, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 11050.
referencesCal. Revenue and Taxation Code - RTC § 165.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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