Revenue and Taxation Code section 17225

(a)

Section 163(h)(3)(E) of the Internal Revenue Code, relating to mortgage insurance premiums treated as interest, shall not apply.

(b)

Section 163(h)(3)(F) of the Internal Revenue Code, relating to special rules for taxable years 2018 to 2025, shall not apply.

(c)

Section 163(j) of the Internal Revenue Code, relating to limitation on business interest, shall not apply.

Source: Section 17225, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17225. (updated Sep. 14, 2026; accessed Sep. 21, 2026).

Up to date

Verified:
Sep. 21, 2026

§ 17225's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17225

Original Source: Section 17225, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17225. (last accessed Sep. 21, 2026).