Rev. & Tax. Code, § 17154 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17154
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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”.
Notes and commentary — not statutory text
History
Added by Stats. 1997, Ch. 611, Sec. 20. Effective October 3, 1997.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17154.
- Text hash
- sha256 25d099cca2b9aa8ff581776bfe68fa989bb55ef72661102b3afb107300ba44d9
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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