California § 17215 - Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is mo
Full text of California Public Contract Code - PCC § 17215 — Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is mo, with citation guidance and answers to common questions.
§ 17215. Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is mo
(a) Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is modified to provide that the amount allowed as a deduction shall be an amount equal to the amount allowed to that individual as a deduction under Section 220 of the Internal Revenue Code, relating to medical savings accounts, on the federal income tax return filed for the same taxable year by that individual. (b) Section 220(f)(4) of the Internal Revenue Code, relating to additional tax on distributions not used for qualified medical expenses, is modified by substituting â12.5 percentâ in lieu of â20 percent.â (c) The amendments made to this section by the act adding this subdivision shall apply to disbursements made during taxable years beginning on or after January 1, 2016.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17215
What does Public Contract Code - PCC § 17215 cover?
Section 17215 ("Section 220(a) of the Internal Revenue Code, relating to deduction allowed, is mo") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17215?
A common citation format is "Public Contract Code - PCC § 17215" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17215 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.