Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect to itemize deductions, shall not apply.
Cal. Rev. & Tax. Code § 17250.2
Deductions
Added by Stats. 2025, Ch. 231, Sec. 38
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.