California Revenue and Taxation Code

§ 17073.5

RTC § 17073.5 Effective Aug 20, 1998Div. 2 · Part 10 · Ch. 3 · Art. 1

Statute text

(a)A taxpayer may elect to take a standard deduction as follows:

(1)In the case of a taxpayer, other than a head of a household or a surviving spouse (as defined in Section 17046) or a married couple filing a joint return, the standard deduction shall be one thousand eight hundred eighty dollars ($1,880).

(2)In the case of a head of household or a surviving spouse (as defined in Section 17046) or a married couple filing a joint return, the standard deduction shall be three thousand seven hundred sixty dollars ($3,760).

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Legislative history

Amended by Stats. 1998, Ch. 322, Sec. 16. Effective August 20, 1998.