{"data":{"id":"us-ca/rtc-17241","jurisdiction":"us-ca","citation":"RTC § 17241","heading":"","body":"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.","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":"67936c78dd6a40a65fa0ce7427d9379b8102c8d617ce93e5c2dc65553843f445","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17240","next":"us-ca/rtc-17250"},"notice":"GroundRules: Original legal text. Not legal advice."}