On July 1, 2019, California’s Governor signed Assembly Bill 91 (A.B. 91”) into law.
The Bill put California in conformity with many, but not all, of the changes made
by the Tax Cuts and Jobs Act of 2017 (TCJA).
Although California does not conform to all of the changes made under the TCJA,
as it conforms to the Internal Revenue Code (“IRC”), the following highlights the
most notable changes made under A.B. 91: