{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17241","citation":"Rev. & Tax. Code, § 17241","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. 2025, Ch. 231, Sec. 35.   (SB 711)   Effective October 1, 2025.   Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.","effective":"2025-10-01","html":"<p>Section <a href=\"/rtc/213\">213</a>(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021.</p>","text":"Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17241","source":"California Legislative Information bulk export (pubinfo)"}