{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17154","citation":"Rev. & Tax. Code, § 17154","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-3"}],"history":"Added by Stats. 1997, Ch. 611, Sec. 20.   Effective October 3, 1997.","effective":"1997-10-03","html":"<p>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 <a href=\"/rtc/17151\">17151</a>” in lieu of “which are not excludable under Section 127”.</p>","text":"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”.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17154","source":"California Legislative Information bulk export (pubinfo)"}