Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021.
Cal. Rev. & Tax. Code § 17241
Deductions
Amended by Stats. 2025, Ch. 231, Sec. 35
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.