Section 17273.
Cal. Revenue and Taxation Code - RTC § 17273.
in effectFor each taxable year beginning on or after January 1, 1999, Section 162(
l
)(1) of the Internal Revenue Code, relating to applicable percentage, is modified to provide that Section 2002 of the Tax and Trade Relief Extension Act of 1998 (P.L. 105-277), relating to phase in of a 100-percent deduction for health insurance, shall apply.
References
referencesCal. Revenue and Taxation Code - RTC § 162.
referencesCal. Revenue and Taxation Code - RTC § 2002.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026