California Statutes
§ 17134. — 17134. (Added by Stats. 1997, Ch. 228, Sec. 1.)
California·Code RTC Revenue 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
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.
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California § 17134. (17134. (Added by Stats. 1997, Ch. 228, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1997, Ch. 228, Sec. 1. Effective August 5, 1997.