California Conformity Act of 2015
On September 30, 2015, AB 154, the Conformity Act of 2015 was enacted in California. The Act concerns California's conformity to the Internal Revenue Code, and changes the conformity date from January 1, 2009, to January 1, 2015. California's conformity, and exceptions to conformity, affects numerous substantive tax laws with respect to the areas of personal and corporation taxes.