Revenue and Taxation Code § 17072
‹ § 17071§ 17073 ›Open in browserleginfo ↗17072.
(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.
(b) Section 62(a)(2) (D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.
(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.
(Amended by Stats. 2010, Ch. 14, Sec. 9. (SB 401) Effective January 1, 2011.)