Cal. Rev. & Tax. Code § 17273

Current through the 2023 Legislative Session.

Section 17273 - Modification of IRC Section 162(f)(1)

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.

Ca. Rev. and Tax. Code § 17273

Amended & Effective 7/22/1999 (Bill Number: AB 1107) (Chapter 146).

Amended July 13, 1999 (Bill Number: AB 1289) (Chapter 117).