Attorney General No.
Secretary of State No.
Allows medical expense deduction on state income tax returns for costs of dietary supplements and food for special dietary needs. Dietary supplements include tablets, capsules, powder, and measured doses of liquid that contain vitamins, minerals, herbs, amino acids, or dietary substances, but do not include conventional food products. Foods for special dietary needs are those consumed due to a medical condition, for supplementing the diet, or as the sole item of the diet. Medical condition includes disease, pregnancy, lactation, infancy, food allergy, overweight and underweight. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local government: Annual reduction in state revenues from the low millions of dollars to the low tens of millions of dollars. (Initiative 07-0033.) (Full Text)
Failed to Qualify
DIETARY SUPPLEMENTS AND FOOD MEDICAL EXPENSE. STATE INCOME TAX DEDUCTION. STATUTE. California Initiative 1270 (2007).