California Legal Codes and Statutes

§ 24345.5

Added by Stats. 2015, Ch. 359, Sec. 31. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.

A deduction shall not be allowed for the fee imposed by subsection (a) of Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148).

Cite this section

Cal. Rev. & Tax. Code § 24345.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-7-net-income/article-1-deductions/section-24345.5

Other sections in Article 1 - Deductions

§ 24341§ 24343§ 24343.1§ 24343.2§ 24343.3§ 24343.5§ 24343.7§ 24343.8§ 24344§ 24344.5…§ 24369§ 24369.4§ 24370§ 24372.3§ 24372.5§ 24373§ 24377§ 24379§ 24382§ 24383

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.