Cal. Revenue and Taxation Code § 17203
Cal. Revenue and Taxation Code § 17203
California · California Revenue and Taxation Code · Status: effective · Effective 1996-09-13
Cite this
- Citation
- Cal. Revenue and Taxation Code § 17203, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920653
- Permanent ID
ys:prov:920653@1- SHA-256
2ef013fc3166d2c50bf6dbba4dc46e3950a83b3e9ebf6f4527d3d2b1b374f640
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
For purposes of applying limitations on the deductions described in this section, any reference to “compensation” or “earned income” shall be a reference to the amount required to be used for purposes of limiting the deduction in computing federal income tax for the same taxable year.
(a) The deduction allowed by Section 219 of the Internal Revenue Code.
(b) The deductions allowed by Sections 162(l) and 404 of the Internal Revenue Code in the case of an individual who is an employee within the meaning of Section 401(c)(1) of the Internal Revenue Code.