{"data":{"id":"us-ca/rtc-17230","jurisdiction":"us-ca","citation":"RTC § 17230","heading":"","body":"Payments made to the California Housing Finance Agency by the borrower pursuant to Section 52514 of the Health and Safety Code shall be considered payments of interest for purposes of Section 163 of the Internal Revenue Code.","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":"35b6efd32bf5e52f59e2034cbb2daf5081e75423af3f0df796008abca695ab9b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17228","next":"us-ca/rtc-17240"},"notice":"GroundRules: Original legal text. Not legal advice."}