Section 17271 - Modification of IRC section 162(m)(a) The amendments made by Section 13601(a), (b), (c), and (d) of the Tax Cuts and Jobs Act (Public Law 115-97) to Section 162(m) of the Internal Revenue Code, relating to certain excessive employee remuneration, shall apply, except as otherwise provided.(b) The amendments made by Section 13601(e)(2) of the Tax Cuts and Jobs Act (Public Law 115-97), relating to exception for binding contracts, shall apply, and is modified by substituting "March 31, 2019" for "November 2, 2017."Ca. Rev. and Tax. Code § 17271
Added by Stats 2019 ch 39 (AB 91),s 9, eff. 7/1/2019.