38 USC 7636: Exemption of educational assistance payments from taxation
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38 USC 7636: Exemption of educational assistance payments from taxation Text contains those laws in effect on April 26, 2024
From Title 38-VETERANS' BENEFITSPART V-BOARDS, ADMINISTRATIONS, AND SERVICESCHAPTER 76-HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAMSUBCHAPTER IV-ADMINISTRATIVE MATTERS

§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.