Revenue and Taxation Code section 17132.11

(a)

For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1098e of Title 20 of the United States Code relating to income-based repayment.

(b)

For taxable years beginning on or after January 1, 2017, and before January 1, 2022, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1087e(e) of Title 20 of the United States Code relating to income-contingent repayment.

Source: Section 17132.11, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17132.­11.­ (updated Jan. 1, 2019; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 17132.11's source at ca​.gov