Revenue and Taxation Code § 17250.2
‹ § 17250.1§ 17250.5 ›Open in browserleginfo ↗17250.2.
Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect to itemize deductions, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 38. (SB 711) Effective October 1, 2025.)