{"data":{"id":"us-ca/rtc-17201.7","jurisdiction":"us-ca","citation":"RTC § 17201.7","heading":"","body":"The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section 221(e)(1) of the Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"773759e57e609f56eac564a54aecce1811137b2750f71b1373d04e2c66569b71","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17201.6","next":"us-ca/rtc-17202"},"notice":"GroundRules: Original legal text. Not legal advice."}