Revenue and Taxation Code § 17072

ARTICLE 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.

Current as of September 28, 2026Rev. & Tax. Code, § 17072Official source ↗

Amended by Stats. 2010, Ch. 14, Sec. 9. (SB 401) Effective January 1, 2011.

(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.

(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.

(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.