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Cal. Revenue and Taxation Code § 17273

Cal. Revenue and Taxation Code § 17273

California · California Revenue and Taxation Code · Status: effective · Effective 1999-07-22

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Cal. Revenue and Taxation Code § 17273, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920694
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For each taxable year beginning on or after January 1, 1999, Section 162(l)(1) of the Internal Revenue Code, relating to applicable percentage, is modified to provide that Section 2002 of the Tax and Trade Relief Extension Act of 1998 (P.L. 105-277), relating to phase in of a 100-percent deduction for health insurance, shall apply.