§ 17131.6
104 words·~1 min read·
/ca/revenue-and-taxation-code/17131-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 107 of the Internal Revenue Code is modified by substituting in paragraph
(2)the phrase “the rental allowance paid to him or her as part of his or her compensation, to the extent used by him or her to rent or provide a home” in lieu of the phrase “the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities” contained therein.