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Cal. Rev. & Tax. Code § 17241

Deductions

Showing this section's text as in effect on January 1, 2015 (in force January 1, 2015 – January 1, 2025). View current text →

(a) Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent.”

(b) Section 213(f) of the Internal Revenue Code, relating to special rule for 2013, 2014, 2015, and 2016, shall not apply.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.