BlackletterCalifornia law

Revenue and Taxation Code § 17225

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17225Official source ↗

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.

(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.