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republic-os/legal/us/code/title-38/chapter-76/section-7636.md
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
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. 100322, title II, § 216(b), May 20, 1988, 102 Stat. 529, § 4336; renumbered § 7636, Pub. L. 10240, title IV, § 402(b)(1), May 7, 1991, 105 Stat. 238; amended Pub. L. 105368, title VIII, § 805(6), Nov. 11, 1998, 112 Stat. 3359.)
## Notes
Editorial Notes
Amendments1998—Pub. L. 105368 substituted “a stipend, or education debt reduction” for “or a stipend”. 1991—Pub. L. 10240 renumbered section 4336 of this title as this section.