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California Code, Revenue and Taxation Code - RTC § 17273

Current as of January 01, 2025 | Updated by Findlaw Staff

For each taxable year beginning on or after January 1, 1999, Section 162(l)(1) of the Internal Revenue Code,  1 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.

1 See 26 U.S.C.A. § 162.
2 Public Law sections classified to U.S.C.A., see U.S.C.A.-Table.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 17273 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-17273/

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