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.

(Added by Stats. 2021, Ch. 557, Sec. 4. (AB 340) Effective January 1, 2022.)