38 USC § 7636 - Exemption of educational assistance payments from taxation

---
identifier: "/us/usc/t38/s7636"
source: "usc"
legal_status: "official_legal_evidence"
title: "38 USC § 7636 - Exemption of educational assistance payments from taxation"
title_number: 38
title_name: "VETERANS’ BENEFITS"
section_number: "7636"
section_name: "Exemption of educational assistance payments from taxation"
chapter_number: 76
chapter_name: "HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM"
subchapter_number: "IV"
subchapter_name: "ADMINISTRATIVE MATTERS"
part_number: "V"
part_name: "BOARDS, ADMINISTRATIONS, AND SERVICES"
positive_law: true
currency: "119-84"
last_updated: "2026-04-21"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 100–322, title II, § 216(b), May 20, 1988, 102 Stat. 529, § 4336; renumbered § 7636, Pub. L. 102–40, title IV, § 402(b)(1), May 7, 1991, 105 Stat. 238; amended Pub. L. 105–368, title VIII, § 805(6), Nov. 11, 1998, 112 Stat. 3359.)"
---


# § 7636. Exemption of educational assistance payments from taxation

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.

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**Source Credit**: (Added Pub. L. 100–322, title II, § 216(b), May 20, 1988, 102 Stat. 529, § 4336; renumbered § 7636, Pub. L. 102–40, title IV, § 402(b)(1), May 7, 1991, 105 Stat. 238; amended Pub. L. 105–368, title VIII, § 805(6), Nov. 11, 1998, 112 Stat. 3359.)

## Editorial Notes

### Amendments

1998— substituted “a stipend, or education debt reduction” for “or a stipend”.

1991— renumbered  as this section.