“Wages” does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.
Cal. Unemp. Ins. Code § 937
“Wages,” the Basis of the Contribution
Repealed and added by Stats. 1986, Ch. 847, Sec. 9.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.