California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24670 Official textleginfo.legislature.ca.govlast amended Oct 01, 2025SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous24668.1Next ›24672 Nearby sections (25 sections)246512465224652.524652.6246542466124661.424661.624661.324661.52466724668.124670246722467324673.224674246752467624676.52467724678246792468124682Full table of contents →