§4850

4850 for those eligible and provided additional compensation after expiration ofthe first year ofdisability. Specifically, it provided that the deputy would receive payments out ofhis accumulated sick leave. We held those payments to be excludable from gross income under section 104(a)(1). GNens is distinguishable. In Givens, we found that the countyhad adopted a coniprehensive workmen's compensation scheme incorporating not only the provisions ofCal. Lab. Code sec. 4850 but.also sick leave prov

4850 (West 2011) as a workmen’s compensation act. Cal. Lab. Code sec. 4850 provides certain police officers, firefighters, sheriffs officers, and other personnel a leave of absence with salary for a period of up to one year in lieu of temporary disability or maintenance payments ordinarily payable under California’s Workers’ Compensation Act.