Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17225 — Deductions
Cal. Rev. & Tax. Code § 17225
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-14
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.
Citator
Cal. Rev. & Tax. Code § 17225 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.
(b) Section 163(h)(3)(F) of the Internal Revenue Code, relating to special rules for taxable years 2018 to 2025, shall not apply.
(c) Section 163(j) of the Internal Revenue Code, relating to limitation on business interest, shall not apply.