Rev. & Tax. Code, § 17076 · Article 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Rev. & Tax. Code, § 17076
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 231, Sec. 11. (SB 711) Effective October 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17076.
- Text hash
- sha256 580582bf8b06c5913a4789813ab59e536bd8669a5dfa863af077101fca8071f9
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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