{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17201.7","citation":"Rev. & Tax. Code, § 17201.7","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 6. Deductions [17201. - 17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Added by Stats. 2021, Ch. 557, Sec. 4.   (AB 340)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section <a href=\"/rtc/221\">221</a>(e)(1) of the Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply. </p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17201-7","source":"California Legislative Information bulk export (pubinfo)"}