California Revenue and Taxation Code

§ 17250.2

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17250.2 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 6

Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect to itemize deductions, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 38. (SB 711) Effective October 1, 2025.