Section 17132.11 Of Article 3. Items Specifically Excluded From Gross Income From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 3. >> Article 3.

. 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.