Cal. Rev. & Tax. Code § 17154

Current through the 2023 Legislative Session.

Section 17154 - Modification of IRC Section 132(j)(8)

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".

Ca. Rev. and Tax. Code § 17154

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