California

Revenue and Taxation Code – RTC § 17072

(a)  Section 62 of the Internal Revenue Code  1 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.




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