Section 19136.3 - Modification of IRC Section 6654(d)(1)(B)(d)(1)(B)(a) Section 6654(d)(1)(B) of the Internal Revenue Code is modified to additionally provide that clause (ii) shall not apply if the adjusted gross income shown on the return of the individual for the taxable year is equal to or greater than $1 million ($500,000 in the case of a married individual filing a separate return).(b) This section shall apply to taxable years beginning on or after January 1, 2009.Ca. Rev. and Tax. Code § 19136.3
Added by Stats. 2008, 1st Ex. Sess., Ch. 1, Sec. 3. Effective December 31, 2008.Repealed by Stats 2005 ch 242 (SB 14),s 2, eff. 9/22/2005.Amended by Stats 2000 ch 862 (AB 1843), s 19, eff. 1/1/2001.