BILL NUMBER: SB 378	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Morrell

                        FEBRUARY 24, 2015

   An act to amend Section 17201 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 378, as introduced, Morrell. Income tax: deductions.
   The Personal Income Tax Law, in conformity or modified conformity
to federal income tax laws, allows specified itemized deductions and
does not allow a deduction for other items, except as otherwise
provided.
   This bill would make technical, nonsubstantive changes to those
provisions.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 17201 of the Revenue and Taxation Code is
amended to read:
   17201.  (a) Part VI of Subchapter B of Chapter 1 of Subtitle A of
the Internal Revenue Code, relating to itemized deductions for
individuals and corporations, shall apply, except as 
otherwise  provided.
   (b) Part VII of Subchapter B of Chapter 1 of Subtitle A of the
Internal Revenue Code, relating to additional itemized deductions for
individuals, shall apply, except as  otherwise 
provided.
   (c) Part IX of Subchapter B of Chapter 1 of Subtitle A of the
Internal Revenue Code, relating to items not deductible, shall apply,
except as  otherwise  provided.