Internal Revenue Code · 26 U.S.C.
§ 139K. Scholarships for qualified elementary or secondary education expenses of eligible students
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 139K
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 4, 2025 by Pub. L. 119–21
- Length
- 2 subsections · 93 words · about 1 min to read
- Defines
- 3 terms
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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).
(Added Pub. L. 119–21, title VII, § 70411(b)(1), July 4, 2025, 139 Stat. 217.)
Terms defined here
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 119–21
Where it sits in the 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
Nearby sections
- § 139G Assignments to Alaska Native Settlement Trusts
- § 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I Continuation coverage premium assistance
- § 139J Certain contributions to Trump accounts
- § 139K Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L Interest on loans secured by rural or agricultural real property
- § 139M Compensation for losses or damages resulting from certain wildfires
- § 140 Cross references to other Acts
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Delayed Effective Date of Section
For delayed effective date of section, see Effective Date note below.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to amounts received after Dec. 31, 2026, in taxable years ending after such date, see section 70411(c)(2) of Pub. L. 119–21, set out in an Effective Date of 2025 Amendment note under section 25 of this title.