§ 7636 - Exemption of educational assistance payments from taxation

CHAPTER 76— HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM › SUBCHAPTER IV— ADMINISTRATIVE MATTERS

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.

Notes

Editorial Notes

Amendments

1998—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.