{"data":{"id":"us-ca/rtc-17240","jurisdiction":"us-ca","citation":"RTC § 17240","heading":"","body":"The fee imposed by Section 9008 of the Patient Protection and Affordable Care Act (Public Law 111-148), shall be considered a tax described in Section 275(a)(6) 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":"486e7492577994483668bf74223a972d0f30b804bedc0003a46d76bf13f796ca","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17230","next":"us-ca/rtc-17241"},"notice":"GroundRules: Original legal text. Not legal advice."}