California Revenue and Taxation Code

§ 17273

RTC § 17273 Effective Jul 22, 1999Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

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.

Legislative history

Amended by Stats. 1999, Ch. 146, Sec. 23.5. Effective July 22, 1999.