California Revenue & Taxation Code Cal. Rev. & Tax. Code § 17241 Official textleginfo.legislature.ca.govlast amended Oct 01, 2025SharePrintCopy citation Section 213(a) of the Internal Revenue Code, relating to allowance of deduction, is modified by substituting “7.5 percent” for “10 percent” for taxable years beginning before January 1, 2021. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous17240Next ›17250 Nearby sections (25 sections)17208.1172091721517215.417215.117220172221722417225172281723017240172411725017250.117250.517250.217255172561725717257.417257.2172601726917270Full table of contents →