Section 17154.

Cal. Revenue and Taxation Code - RTC § 17154.
in effect
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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”.

References

referencesCal. Revenue and Taxation Code - RTC § 132.
referencesCal. Revenue and Taxation Code - RTC § 17151.
referencesCal. Revenue and Taxation Code - RTC § 127.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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