# 26 U.S.C. § 139K: Scholarships for qualified elementary or secondary education expenses of eligible students

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s139K>. Cite pinpoints as 26 U.S.C. § 139K(a)(1).

## § 139K(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.

## § 139K(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).

## Connections

Cites: § 25F Qualified elementary and secondary education scholarships

Cited by: none

## Amendments

- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 217