Revenue and Taxation Code § 17250.2

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17250.2Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 38. (SB 711) Effective October 1, 2025.

Section 170(p) of the Internal Revenue Code, relating to special rule for taxpayers who do not elect to itemize deductions, shall not apply.