{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17230","citation":"Rev. & Tax. Code, § 17230","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17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Repealed and added by Stats. 1983, Ch. 488, Sec. 29.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>Payments made to the California Housing Finance Agency by the borrower pursuant to Section <a href=\"/hsc/52514\">52514</a> of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.</p>","text":"Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17230","source":"California Legislative Information bulk export (pubinfo)"}