California Legal Codes and Statutes

§ 17154

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”.

Cite this section

Cal. Rev. & Tax. Code § 17154 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-3-items-specifically-excluded-from-gross-income/section-17154

Other sections in Article 3 - Items Specifically Excluded from Gross Income

§ 17131§ 17131.1§ 17131.2§ 17131.3§ 17131.4§ 17131.5§ 17131.6§ 17131.7§ 17131.8§ 17131.9…§ 17156.2§ 17156.5§ 17157§ 17157.5§ 17158§ 17158.1§ 17158.2§ 17158.3§ 17158.4§ 17158.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.