26 U.S.C. § 139K
§ 139K. Scholarships for qualified elementary or secondary education expenses of eligible students
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Changed by the 2025 tax lawAdded in 2025 by the One Big Beautiful Bill Act (2025). Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).
Every change, newest first (1)
- July 4, 2025One Big Beautiful Bill Act (2025) · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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.
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).