{"data":{"id":"us-ca/rtc-17287","jurisdiction":"us-ca","citation":"RTC § 17287","heading":"","body":"Section 269A of the Internal Revenue Code is modified by substituting “California Personal Income Tax” for “Federal income tax.”","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":"473bfbbaaa88435057b7d5e48b5aec067d90a5cd07b4aeb78dbd962efac0fe95","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17286","next":"us-ca/rtc-17299.8"},"notice":"GroundRules: Original legal text. Not legal advice."}