DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 3. Items Specifically Excluded from Gross Income 17131-17158.5

§ 17154

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Section 132(j)(8) of the Internal Revenue Code, relating to application of section to otherwise taxable educational or training benefits, is modified by substituting “which are not excludable under Section 17151” in lieu of “which are not excludable under Section 127”.

(Added by Stats. 1997, Ch. 611, Sec. 20. Effective October 3, 1997.)

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California Revenue and Taxation Code

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