Section 24670.

Cal. Revenue and Taxation Code - RTC § 24670.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 453B.
referencesCal. Revenue and Taxation Code - RTC § 13512.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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