us-ca/guidance/ftb/summary-of-federal-income-tax-changes/block-185 — Details of Public Law 117-167, section 13904 , Removal of Harmful Small Business Taxes · Axiom

Axiom
California
Guidance
Ftb
Summary Of Federal Income Tax Changes
Block 185

Details of Public Law 117-167, section 13904 , Removal of Harmful Small Business Taxes

Official source

California law conforms, under the Corporation Tax Law (CTL), to the federal AMT as of the “specified date” of 1/1/2015, with modifications, but California does not conform to the changes made to corporate AMT by this section.

← Details of Public Law 117-169, section 13903 , Extension of Limitation on Excess Business Losses of Noncorporate Taxpayers Details of Public Law 117-169, section 13904 , Extension of Limitation on Deduction for State and Local, Etc., Taxes →

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Axiom
California
Guidance
Ftb
Summary Of Federal Income Tax Changes
Block 185

Details of Public Law 117-167, section 13904 , Removal of Harmful Small Business Taxes

Official source

in view

Whole section