Revenue and Taxation Code § 17225
‹ § 17224§ 17228 ›Open in browserleginfo ↗17225.
(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.
(Amended by Stats. 2025, Ch. 231, Sec. 34. (SB 711) Effective October 1, 2025.)