{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17273","citation":"Rev. & Tax. Code, § 17273","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. 1999, Ch. 146, Sec. 23.5.   Effective July 22, 1999.","effective":"1999-07-22","html":"<p>For each taxable year beginning on or after January 1, 1999, Section <a href=\"/rtc/162\">162</a>(<i>l</i>)(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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17273","source":"California Legislative Information bulk export (pubinfo)"}