38 U.S.C. § 7636 — Exemption of educational assistance payments from taxation
U.S.C. Title 38 - VETERANS' BENEFITS 38 U.S.C. United States Code, 2023 Edition Title 38 - VETERANS' BENEFITS PART V - BOARDS, ADMINISTRATIONS, AND SERVICES CHAPTER 76 - HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM SUBCHAPTER IV - ADMINISTRATIVE MATTERS Sec. 7636 - Exemption of educational assistance payments from taxation From the U.S. Government Publishing Office, www.gpo.gov
§7636. Exemption of educational assistance payments from taxation
Notwithstanding any other law, any payment to, or on behalf of a participant in the Educational Assistance Program, for tuition, education expenses, a stipend, or education debt reduction under this chapter shall be exempt from taxation.
(Added Pub. L. 100–322, title II, §216(b), May 20, 1988, 102 Stat. 529, §4336; renumbered §7636, Pub. L. 102–40, title IV, §402(b)(1), May 7, 1991, 105 Stat. 238; amended Pub. L. 105–368, title VIII, §805(6), Nov. 11, 1998, 112 Stat. 3359.)
Editorial Notes
Amendments 1998—Pub. L. 105–368 substituted "a stipend, or education debt reduction" for "or a stipend". 1991—Pub. L. 102–40 renumbered section 4336 of this title as this section.