Fabio
76b8ec33a7
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>
46 lines
2.1 KiB
Markdown
46 lines
2.1 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 139K"
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description: "Scholarships for qualified elementary or secondary education expenses of eligible students"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "139K"
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citation: "26 U.S.C. § 139K"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s139K"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "10aa9f6d0e541707165d0b6727b7e6bdfd3cdd4e6e1f76f47b3be04027619502"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "1f0b30bf19533f2b6643bddd078e617a07773e3e30d8ff747aef8e642ef08064"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 139K - Scholarships for qualified elementary or secondary education expenses of eligible students
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## Text
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(a) In general 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.
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(b) Definitions 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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(Added Pub. L. 119–21, title VII, § 70411(b)(1), July 4, 2025, 139 Stat. 217.)
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## Notes
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Delayed Effective Date of SectionFor delayed effective date of section, see Effective Date note below.
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Statutory Notes and Related Subsidiaries
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Effective DateSection 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.
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