California § 17275.6 - For contributions made on or after January 1, 2024, the amendments made by Sectio

Full text of California Public Contract Code - PCC § 17275.6 — For contributions made on or after January 1, 2024, the amendments made by Sectio, with citation guidance and answers to common questions.

§ 17275.6. For contributions made on or after January 1, 2024, the amendments made by Sectio

(a) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(1) of Public Law 117-328 adding paragraph (7) to Section 170(h) of the Internal Revenue Code, relating to limitation on deduction for qualified conservation contributions made by passthrough entities, shall apply, except as otherwise provided. (b) Section 170(h)(7)(G) of the Internal Revenue Code, relating to regulations, as added by Section 605(a)(1) of Public Law 117-328, shall not apply. (c) For contributions made on or after January 1, 2024, the amendments made by Section 605(a)(3) of Public Law 117-328, relating to extension of statute of limitations for listed transactions, shall apply and are modified by substituting “Section 19755” for “sections 6501(c)(10) and 6235(c)(6) of such Code.” (d) Section 605(d)(2) of Public Law 117-328, relating to opportunity to correct, shall apply.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 17275.6

What does Public Contract Code - PCC § 17275.6 cover?

Section 17275.6 ("For contributions made on or after January 1, 2024, the amendments made by Sectio") 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 § 17275.6?

A common citation format is "Public Contract Code - PCC § 17275.6" (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 § 17275.6 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.