{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17225","citation":"Rev. & Tax. Code, § 17225","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":"Amended by Stats. 2026, Ch. 236, Sec. 10.   (SB 1435)   Effective September 14, 2026.   Applicable to taxable years beginning on or after January 1, 2025, provided in Section 46\\nof Stats. 2026, Ch. 236.","effective":"2026-09-14","html":"<p>(a) Section <a href=\"/rtc/163\">163</a>(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.</p><p>(b) Section <a href=\"/rtc/163\">163</a>(h)(3)(F) of the Internal Revenue Code, relating to special rules for taxable years 2018 to 2025, shall not apply.</p><p>(c) Section <a href=\"/rtc/163\">163</a>(j) of the Internal Revenue Code, relating to limitation on business interest, shall not apply.</p>","text":"(a) Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply. (b) Section 163(h)(3)(F) of the Internal Revenue Code, relating to special rules for taxable years 2018 to 2025, shall not apply. (c) Section 163(j) of the Internal Revenue Code, relating to limitation on business interest, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17225","source":"California Legislative Information bulk export (pubinfo)"}