California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24356.1
Official textleginfo.legislature.ca.govlast amended
# (a)
The amendments made by Section 124 of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 179 of the Internal Revenue Code, relating to elections to expense certain depreciable business assets, shall not apply.
# (b)
The amendments made by Section 13101 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 179 of the Internal Revenue Code, relating to elections to expense certain depreciable business assets, shall not apply.
Source: view the official text