Statutory Snapshot Law: California Revenue & Taxation Code §§ 19900 – 19906 (originally AB 150; expanded by SB 113). Rate: Flat 9.3 % of each consenting owner’s California-source income in the entity. Years Available: Tax years 2021 → 2025 (sunsets before 1-1-2026 unless Congress lifts the federal $10 k SALT cap).  Federal Context: Designed to […]