§ 7636. Exemption of educational assistance payments from taxation

Type Statute

Publication 2024-12-03

State In force

Department United States Congress

Source OLRC

§ 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.

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