Revenue and Taxation Code section 17134

Any loan made pursuant to the Forgivable Loan Program of the California State University shall be deemed to be a student loan within the meaning of Section 108(f)(2) of the Internal Revenue Code, and Section 108(f)(1) shall apply to any discharge of the loan that is made in connection with the borrower’s performance of services for the California State University.

Source: Section 17134, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17134.­ (updated Aug. 5, 1997; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 17134's source at ca​.gov