Unemployment Insurance Code section 937

“Wages” does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.

Source: Section 937, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=937. (updated Jan. 1, 1986; accessed Oct. 5, 2026).

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Up to date

Verified:
Oct. 5, 2026

§ 937's source at ca.gov

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Location: https://california.public.law/codes/unemployment_insurance_code_section_937

Original Source: Section 937, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=937. (last accessed May 12, 2025).