USC Title 38
38 U.S.C. § 7636 Exemption of educational assistance payments from taxation
§ 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), , 102 Stat. 529, § 4336; renumbered § 7636, Pub. L. 102–40, title IV, § 402(b)(1), , 105 Stat. 238; amended Pub. L. 105–368, title VIII, § 805(6), , 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.