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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter B
Computation of Taxable Income
part III
ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139K
Scholarships for qualified elementary or secondary education expenses of eligible students
View all text of Part III [§ 101 - § 140]
U.S. Code
Notes
§ 139K.
Scholarships for qualified elementary or secondary education expenses of eligible students
(a)
In general
(b)
Definitions
(Added
Pub. L. 119–21, title VII, § 70411(b)(1)
,
July 4, 2025
,
139 Stat. 217
.)