26 USC § 139K - Scholarships for qualified elementary or secondary education expenses of eligible students

---
identifier: "/us/usc/t26/s139K"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 139K - Scholarships for qualified elementary or secondary education expenses of eligible students"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "139K"
section_name: "Scholarships for qualified elementary or secondary education expenses of eligible students"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "III"
part_name: "ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 119–21, title VII, § 70411(b)(1), July 4, 2025, 139 Stat. 217.)"
---


# § 139K. Scholarships for qualified elementary or secondary education expenses of eligible students

**(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.

**(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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**Source Credit**: (Added Pub. L. 119–21, title VII, § 70411(b)(1), July 4, 2025, 139 Stat. 217.)

### Delayed Effective Date of Section

For delayed effective date of section, see Effective Date note below.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to amounts received after , in taxable years ending after such date, see , set out in an Effective Date of 2025 Amendment note under .