Cal. Rev. & Tax. Code § 17072

Current through the 2023 Legislative Session.

Section 17072 - Applicability of IRC Section 62

(a) Section 62 of the Internal Revenue Code, relating to adjusted gross income defined, shall apply, except as otherwise provided.

(b) Section 62(a)(2)(D) of the Internal Revenue Code, relating to certain expenses of elementary and secondary school teachers, shall not apply.

(c) Section 62(a)(21) of the Internal Revenue Code, relating to attorneys fees relating to awards to whistleblowers, shall not apply.

Ca. Rev. and Tax. Code § 17072

Amended by Stats 2010 ch 14 (SB 401),s 9, eff. 1/1/2011.

Amended by Stats 2005 ch 691 (AB 115),s 4, eff. 1/1/2006

Amended by Stats 2004 ch 552 (SB 1713),s 1, eff. 9/16/2004.

Amended by Stats 2003 ch 185 (AB 1743),s 8, eff. 1/1/2004.