BlackletterCalifornia law

Revenue and Taxation Code § 17154

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17154Official source ↗

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

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”.