California Statutes
§ 17273. — 17273. (Amended by Stats. 1999, Ch. 146, Sec. 23.5.)
California·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
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.
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California § 17273. (17273. (Amended by Stats. 1999, Ch. 146, Sec. 23.5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1999, Ch. 146, Sec. 23.5. Effective July 22, 1999.