{"data":{"id":"us-ca/rtc-17154","jurisdiction":"us-ca","citation":"RTC § 17154","heading":"","body":"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”.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"25d099cca2b9aa8ff581776bfe68fa989bb55ef72661102b3afb107300ba44d9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17153.5","next":"us-ca/rtc-17155"},"notice":"GroundRules: Original legal text. Not legal advice."}