California Unemployment Insurance Code

§ 938.3

UIC § 938.3Div. 1 · Part 1 · Ch. 4 · Art. 2

Statute text

“Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of the following:

(a)An educational assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 127 of the Internal Revenue Code.

(b)A dependent care assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 129 of the Internal Revenue Code.

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Legislative history

Amended by Stats. 1988, Ch. 647, Sec. 3.