California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17204
# (a)
Section 165(h)(3) of the Internal Revenue Code, relating to special rules for losses in federally declared disasters, shall not apply.
# (b)
Section 165(h)(5) of the Internal Revenue Code, relating to limitation for taxable years 2018 to 2025, shall not apply.
# (c)
The amendments by Section 11028(c) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 165 of the Internal Revenue Code, relating to special rules for personal casualty losses related to 2016 major disaster, shall not apply.
# (d)
The amendments made by Section 304 of Division EE of Title III of the Consolidated Appropriations Act, 2021 (Public Law 116-260) to Section 165(h) of the Internal Revenue Code, relating to qualified disaster-related personal casualty losses, shall not apply.
# (e)
Section 2 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to extension of rules for treatment of certain disaster-related personal casualty losses, shall not apply.
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