---
kind: "section"
citation: "38 U.S.C. § 7636"
title: "38"
title_heading: "Veterans’ Benefits"
number: "7636"
heading: "Exemption of educational assistance payments from taxation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/38/7636"
units:
  - "Part V — Boards, Administrations, and Services"
  - "Chapter 76 — Health Professionals Educational Assistance Program"
  - "Subchapter IV — Administrative Matters"
---

# §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.


## 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.)

## Notes

### Editorial Notes

### Amendments

1998—Pub. L. 105–368 substituted “a stipend, or education debt reduction” for “or a stipend”.

1991—Pub. L. 102–40 renumbered section 4336 of this title as this section.