California Revenue and Taxation Code

§ 17270

RTC § 17270 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 6

Statute text

(a)For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to travel expenses, all of the following shall apply:

(1)The place of residence of a member of the Legislature within the district represented shall be considered the tax home.

(2)The provisions of Section 162(h) of the Internal Revenue Code, relating to state legislators’ travel expenses away from home, shall not be applied.

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 40. (SB 711) Effective October 1, 2025.