26 U.S.C. § 139K
Scholarships for qualified elementary or secondary education expenses of eligible students
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 139K, Scholarships for qualified elementary or secondary education expenses of eligible students, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462226
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Full text
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.
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).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.