California Code, Revenue and Taxation Code - RTC § 17270

(a) For purposes of Section 162(a)(2) of the Internal Revenue Code,  1 relating to travel expenses, all of the following shall apply:

(b) The provisions of Section 280C(a) of the Internal Revenue Code (relating to rule for employment credits) shall not apply.

(c) The amendments made by Section 13206(d)(2)(A) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97)   2 to Section 280C(c) of the Internal Revenue Code, relating to credit for increasing research activities, shall not apply, except as otherwise provided.

(d) Section 280C(c)(2)(B) of the Internal Revenue Code, as enacted pursuant to Section 13206(d)(2)(A) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), is modified to refer to Section 17041 in lieu of Section 11(b) of the Internal Revenue Code.