Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17273 — Deductions
Cal. Rev. & Tax. Code § 17273
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-07-22
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 17273 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
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.