California Code
ARTICLE 3 - Items Specifically Excluded from Gross Income
Section 17134.

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.

(Added by Stats. 1997, Ch. 228, Sec. 1. Effective August 5, 1997.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10 - PERSONAL INCOME TAX

CHAPTER 3 - Computation of Taxable Income

ARTICLE 3 - Items Specifically Excluded from Gross Income

Section 17131.1.

Section 17131.2.

Section 17131.3.

Section 17131.4.

Section 17131.5.

Section 17131.6.

Section 17131.7.

Section 17131.8.

Section 17131.9.

Section 17131.10.

Section 17131.11.

Section 17131.12.

Section 17131.12.

Section 17131.16.

Section 17131.17.

Section 17131.19.

Section 17131.20.

Section 17132.1.

Section 17132.4.

Section 17132.5.

Section 17132.7.

Section 17132.8.

Section 17132.11.

Section 17133.5.

Section 17135.5.

Section 17138.1.

Section 17138.2.

Section 17138.3.

Section 17138.4.

Section 17138.5.

Section 17138.6.

Section 17139.5.

Section 17139.6.

Section 17140.3.

Section 17140.4.

Section 17140.5.

Section 17141.1.

Section 17141.5.

Section 17142.5.

Section 17144.5.

Section 17144.6.

Section 17144.8.

Section 17147.7.

Section 17153.5.

Section 17155.5.

Section 17156.1.

Section 17156.5.

Section 17158.1.

Section 17158.2.

Section 17158.3.