Section 17201.7.

Cal. Revenue and Taxation Code - RTC § 17201.7.
in effect
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The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section 221(e)(1) of the Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply.

References

referencesCal. Revenue and Taxation Code - RTC § 302.
referencesCal. Revenue and Taxation Code - RTC § 221.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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