---
kind: "section"
citation: "26 U.S.C. § 139K"
title: "26"
title_heading: "Internal Revenue Code"
number: "139K"
heading: "Scholarships for qualified elementary or secondary education expenses of eligible students"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/139K"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part III — Items Specifically Excluded from Gross Income"
---

# §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](/usc/26/152.md?p=a) of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible [student](/usc/26/152.md?p=f-2) which is provided by a scholarship granting [organization](/usc/26/414.md?p=m-6-A).
- (b) **Definitions—** In this section, the terms “qualified elementary or secondary education expense”, “eligible [student](/usc/26/152.md?p=f-2)”, and “scholarship granting [organization](/usc/26/414.md?p=m-6-A)” have the same meaning given such terms under [section 25F(c)](/usc/26/25F.md?p=c).

## Source credit

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

## Notes

### 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 Dec. 31, 2026, in taxable years ending after such date, see section 70411(c)(2) of Pub. L. 119–21, set out in an Effective Date of 2025 Amendment note under section 25 of this title.