Added by Stats. 2021, Ch. 557, Sec. 4. (AB 340) Effective January 1, 2022.
The amendments made by Section 302(b)(2) of Division O of the Further Consolidated Appropriations Act, 2020 (Public Law 116-94) to Section 221(e)(1) of the Internal Revenue Code, relating to coordination with deduction for student loan interest, shall apply.
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