California Revenue and Taxation Code

§ 17154

RTC § 17154 Effective Oct 3, 1997Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute 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”.

Legislative history

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