Section 17241.

Cal. Revenue and Taxation Code - RTC § 17241.
in effect
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Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021.

References

referencesCal. Revenue and Taxation Code - RTC § 213.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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