California § 17270 - For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to trave
Full text of California Public Contract Code - PCC § 17270 — For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to trave, with citation guidance and answers to common questions.
§ 17270. For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to trave
(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 legislatorsâ travel expenses away from home, shall not be applied. (b) The provisions of Section 280C(a) of the Internal Revenue Code (relating to rule for employment credits) shall not apply. (c) The amendments made by Section 13206(d)(2)(A) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 280C(c) of the Internal Revenue Code, relating to credit for increasing research activities, shall not apply, except as otherwise provided. (d) Section 280C(c)(2)(B) of the Internal Revenue Code, as enacted pursuant to Section 13206(d)(2)(A) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), is modified to refer to Section 17041 in lieu of Section 11(b) of the Internal Revenue Code.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17270
What does Public Contract Code - PCC § 17270 cover?
Section 17270 ("For purposes of Section 162(a)(2) of the Internal Revenue Code, relating to trave") 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 § 17270?
A common citation format is "Public Contract Code - PCC § 17270" (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 § 17270 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.