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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 3 - Computation of Taxable Income
ARTICLE 1 - Definition of Gross Income, Adjusted Gross Income, Taxable Income, etc.
Section 17072.
Universal Citation:
CA Rev & Tax Code § 17072 (2024)
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17072. (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.
(Amended by Stats. 2010, Ch. 14, Sec. 9. (SB 401) Effective January 1, 2011.)
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