26 U.S.C. § 139K
Scholarships for qualified elementary or secondary education expenses of eligible students
# (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).
Source: view the official text
Nearby sections (25 sections)
- 138 · Medicare Advantage MSA
- 139 · Disaster relief payments
- 139A · Federal subsidies for prescription drug plans
- 139B · Benefits provided to volunteer firefighters and emergency…
- 139C · Certain disability-related first responder retirement payments
- 139D · Indian health care benefits
- 139E · Indian general welfare benefits
- 139F · Certain amounts received by wrongfully incarcerated individuals
- 139G · Assignments to Alaska Native Settlement Trusts
- 139H · Interest received in action to recover property seized by the…
- 139I · Continuation coverage premium assistance
- 139J · Certain contributions to Trump accounts
- 139K · Scholarships for qualified elementary or secondary education…
- 139L · Interest on loans secured by rural or agricultural real property
- 139M · Compensation for losses or damages resulting from certain…
- 140 · Cross references to other Acts
- 141 · Private activity bond; qualified bond
- 142 · Exempt facility bond
- 143 · Mortgage revenue bonds: qualified mortgage bond and qualified…
- 144 · Qualified small issue bond; qualified student loan bond;…
- 145 · Qualified 501(c)(3) bond
- 146 · Volume cap
- 147 · Other requirements applicable to certain private activity bonds
- 148 · Arbitrage
- 149 · Bonds must be registered to be tax exempt; other requirements