Cal. Rev. & Tax. Code § 24345.5

Current through the 2023 Legislative Session.

Section 24345.5 - Deduction not allowed for fee imposed by section 9008(a) of the Affordable Care Act

A deduction shall not be allowed for the fee imposed by subsection (a) of Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148).

Ca. Rev. and Tax. Code § 24345.5

Added by Stats 2015 ch 359 (AB 154),s 31, eff. 9/30/2015, op. for taxable years beginning on or after 1/1/2015.