California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17271
Official textleginfo.legislature.ca.govlast amended
# (a)
The amendments made to Section 162(m) of the Internal Revenue Code by Section 13601(e)(2) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting “March 31, 2019” for “November 2, 2017.”
# (b)
Section 162(m)(3)(C) of the Internal Revenue Code, relating to covered employee, shall not apply.
Source: view the official text