Home/California/Statutes/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/§ 17134.
California Statutes

§ 17134. — 17134. (Added by Stats. 1997, Ch. 228, Sec. 1.)

California § 17134.
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 § 17134. (17134. (Added by Stats. 1997, Ch. 228, Sec. 1.)) 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 § 17134. (2026).

Text

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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Legislative History

Added by Stats. 1997, Ch. 228, Sec. 1. Effective August 5, 1997.
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California § 17134., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17134..