Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 139K: Scholarships for qualified elementary or secondary education expenses of eligible students
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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).
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