Revenue and Taxation Code section 17154

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”.

Source: Section 17154, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17154. (updated Oct. 3, 1997; accessed Oct. 5, 2026).

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Verified:
Oct. 5, 2026

§ 17154's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17154

Original Source: Section 17154, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17154. (last accessed May 12, 2025).