Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 3.: CHAPTER 3. Computation of Taxable Income/Art. 6.: ARTICLE 6. Deductions/§ 17225.
California Statutes

§ 17225. — 17225. (Amended by Stats. 2025, Ch. 231, Sec. 34.)

California § 17225.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 6.ARTICLE 6. Deductions

This text of California § 17225. (17225. (Amended by Stats. 2025, Ch. 231, Sec. 34.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17225. (2026).

Text

(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.

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Legislative History

Amended by Stats. 2025, Ch. 231, Sec. 34. (SB 711) Effective October 1, 2025.
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California § 17225., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17225..