{"identifier":"/us/usc/t26/s139K","title":26,"num":"\u00a7\u202f139K.","heading":"Scholarships for qualified elementary or secondary education expenses of eligible students","text":"\u00a7\u202f139K.\nScholarships for qualified elementary or secondary education expenses of eligible students\n(a)\nIn general\nIn 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.\n(b)\nDefinitions\nIn this section, the terms \u201cqualified elementary or secondary education expense\u201d, \u201celigible student\u201d, and \u201cscholarship granting organization\u201d have the same meaning given such terms under section 25F(c).","url":"https://projectusc.org/usc/t26/s139K.html","content":[{"t":"sec","id":"/us/usc/t26/s139K","children":[{"t":"num","text":"\u00a7\u202f139K."},{"t":"heading","text":"Scholarships for qualified elementary or secondary education expenses of eligible students"},{"t":"subsec","id":"/us/usc/t26/s139K/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139K/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Definitions"},{"t":"content","children":[{"t":"p","text":"In this section, the terms \u201cqualified elementary or secondary education expense\u201d, \u201celigible student\u201d, and \u201cscholarship granting organization\u201d have the same meaning given such terms under section 25F(c).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}