California Revenue and Taxation Code

§ 17151

RTC § 17151 Effective Jul 10, 2000Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

(a)Gross income of an employee does not include any amounts, not exceeding an aggregate amount of five thousand two hundred fifty dollars ($5,250) per calendar year, that is paid or incurred by the employer for educational assistance to the employee pursuant to an educational assistance program.

(b)For purposes of this section, the following definitions shall apply:

(1)“Educational assistance” means the payment by an employer of expenses incurred by or on behalf of an employee for the employee’s education, and includes, but is not limited to, payments for books, supplies, equipment, tuition, and fees, and similar payments. “Educational assistance” includes the provision by an employer of courses of instruction for an employee, including the provision of books, supplies, and equipment. “Educational assistance” does not include any payment for, or the provision of, any of the following:

…

Legislative history

Amended by Stats. 2000, Ch. 107, Sec. 6. Effective July 10, 2000.