§ 139K. Scholarships for qualified elementary or secondary education expenses of eligible students
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/usc/title-26/section-139kA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general In the case of an individual, gross income shall not include any amounts provided to such individual or any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization.
(b)Definitions In this section, the terms “qualified elementary or secondary education expense”, “eligible student”, and “scholarship granting organization” have the same meaning given such terms under section 25F(c).
(Added Pub. L. 119–21, title VII, § 70411(b)(1), July 4, 2025, 139 Stat. 217.)
Delayed Effective Date of Section
For delayed effective date of section, see Effective Date note below.
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- 139 Stat. 217
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§ 139K
Scholarships for qualified elementary or secondary education expenses of eligible students
U.S.C.×1
Stat.139 Stat. 217
Cites 3Cited by 1 across 1 source