California Revenue and Taxation Code

§ 17054.5

RTC § 17054.5 Effective Oct 10, 1999Div. 2 · Part 10 · Ch. 2

Statute text

(a)(1) There shall be allowed as a credit against the “net tax” (as defined in Section 17039) of a qualified individual an amount equal to 30 percent of the net tax.

(2)For taxable years beginning on or after January 1, 1987, and before January 1, 1988, a qualified individual means a qualified joint custody head of household as defined in subdivision (c).

(3)For taxable years beginning on or after January 1, 1988, a qualified individual means either of the following:

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Legislative history

Amended by Stats. 1999, Ch. 987, Sec. 6.5. Effective October 10, 1999.