California § 17201.1 - Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating
Full text of California Public Contract Code - PCC § 17201.1 — Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating, with citation guidance and answers to common questions.
§ 17201.1. Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating
(a) Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating to amortization of research and experimental expenditures, shall apply. (b) Section 217(k) of the Internal Revenue Code, relating to the suspension of the moving expense deduction for taxable years 2018 to 2025, shall not apply. (c) The amendments made by Section 13304 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 274 of the Internal Revenue Code, relating to limitation on deduction by employers of expenses for fringe benefits, shall not apply. (d) The amendments made by Section 13202(a) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 280F of the Internal Revenue Code, relating to limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes, shall not apply.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17201.1
What does Public Contract Code - PCC § 17201.1 cover?
Section 17201.1 ("Section 174 of the Internal Revenue Code as it read on January 1, 2015, relating") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17201.1?
A common citation format is "Public Contract Code - PCC § 17201.1" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17201.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.