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Cal. Revenue and Taxation Code § 17225

Cal. Revenue and Taxation Code § 17225

California · California Revenue and Taxation Code · Status: effective · Effective 2026-09-14

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Cal. Revenue and Taxation Code § 17225, California, version 2 as recorded 2026-10-01, yourstate.us, https://yourstate.us/provision/920676
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(a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply. (b) Section 163(h)(3)(F) of the Internal Revenue Code, relating to special rules for taxable years 2018 to 2025, shall not apply. (c) Section 163(j) of the Internal Revenue Code, relating to limitation on business interest, shall not apply.