{"data":{"id":"us-ca/rtc-24344.7","jurisdiction":"us-ca","citation":"RTC § 24344.7","heading":"","body":"The amendments to Section 163 of the Internal Revenue Code made by Section 13228 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modification to limitation on deduction for certain interest, shall apply to taxable years beginning on or after January 1, 1996.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 1. Deductions [24341. - 24383.]"],"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":"d639998690f282ab1414d3ae5e80f36401dcb3468ab4be8f99921588d1e7e6c6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24344.5","next":"us-ca/rtc-24345"},"notice":"GroundRules: Original legal text. Not legal advice."}