California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17076
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 67 of the Internal Revenue Code, relating to the 2-percent floor on miscellaneous itemized deductions, shall apply, except as otherwise provided.
# (b)
A deduction allowable under this part that exceeds three thousand dollars ($3,000) and is described in Section 17049, relating to computation of tax where the taxpayer restores a substantial amount held under claim of right, may not be treated as a miscellaneous itemized deduction under Section 67 of the Internal Revenue Code, as applicable for purposes of this part.
# (c)
Section 67(g) of the Internal Revenue Code, relating to suspension for taxable years 2018 to 2025, shall not apply.
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