Cal. RTC § 17273
This is the official text of Cal. RTC § 17273, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
For 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.
Status: in_force · Read it on the official government site
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