California · Revenue and Taxation Code - RTC
RTC §17273: 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 an
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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.
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