May 14, 2025
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Tag: Elective Tax and Small Business Relief Act

SB 104: Elective Tax and Small Business Relief Act

January 6, 2021   11:07 amJanuary 8, 2021   11:15 am
On January 5, Senators Mike McGuire and Anna Caballero introduced Senate Bill 104, which would create an “elective tax” for specified corporate entities. The bill would add and repeal California Revenue and Taxation Code (CRTC) Section 17132.9, as well as...
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