California Revenue and Taxation Code

§ 17134

RTC § 17134 Effective Aug 5, 1997Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute 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.

Legislative history

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