California § 17132.11. 17132.11. (Amended by Stats. 2018, Ch. 92, Sec. 193.)

California Statutes

§ 17132.11. — 17132.11. (Amended by Stats. 2018, Ch. 92, Sec. 193.)

California § 17132.11.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.PART 10. PERSONAL INCOME TAX

Ch. 3.CHAPTER 3. Computation of Taxable Income

Art. 3.ARTICLE 3. Items Specifically Excluded from Gross Income

This text of California § 17132.11. (17132.11. (Amended by Stats. 2018, Ch. 92, Sec. 193.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17132.11. (2026).

Text

(a)For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1098e of Title 20 of the United States Code relating to income-based repayment.

(b)For taxable years beginning on or after January 1, 2017, and before January 1, 2022, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1087e(e) of Title 20 of the United States Code relating to income-contingent repayment.

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(a)
For taxable years beginning on or after January 1, 2014, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1098e of Title 20 of the United States Code relating to income-based repayment.
(b)
For taxable years beginning on or after January 1, 2017, and before January
1, 2022, gross income shall not include any loan amount repaid by the United States Secretary of Education or canceled pursuant to Section 1087e(e) of Title 20 of the United States Code relating to income-contingent repayment.