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.
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).
Pub. L. 119–21, title VII, § 70411(b)(1)139 Stat. 217(Added , , .)
Delayed Effective Date of Section
For delayed effective date of section, see Effective Date note below.
Statutory Notes and Related Subsidiaries
Effective Date
section 70411(c)(2) of Pub. L. 119–21section 25 of this titleSection applicable to amounts received after , in taxable years ending after such date, see , set out in an Effective Date of 2025 Amendment note under .