Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-38/chapter-76/section-7636.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "38 U.S.C. § 7636"
+description: "Exemption of educational assistance payments from taxation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 38
+title_name: "VETERANS’ BENEFITS"
+chapter_number: "76"
+chapter_name: "HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM"
+section: "7636"
+citation: "38 U.S.C. § 7636"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc38@119-100.zip"
+source_identifier: "/us/usc/t38/s7636"
+source_file: "data/legal/raw/us/code/title-38/usc38.xml"
+source_hash: "4224d4ccf1269ccfa46e5d3bef23f91a770e3e6210f44767a7733f4fcf64431a"
+raw_snapshot_hash: "372998691b72ade88787dfa7633dbda4954bd1b037ec7926c5e06e9b1d17fc66"
+text_hash: "458688658898dc29a91e5ca709ecfe64f438319b9a85b72215667f0a46e43783"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 38 U.S.C. § 7636 - Exemption of educational assistance payments from taxation
+
+## Text
+
+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), May 20, 1988, 102 Stat. 529, § 4336; renumbered § 7636, Pub. L. 102–40, title IV, § 402(b)(1), May 7, 1991, 105 Stat. 238; amended Pub. L. 105–368, title VIII, § 805(6), Nov. 11, 1998, 112 Stat. 3359.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1998—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.