United States Code

26 U.S.C. § 117

Qualified scholarships

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Bills that would change it 76

  • HR 7910 ACTION for National Service Act Amends · introduced · 119th Congress
  • S 4068 ACTION for National Service Act Amends · introduced · 119th Congress
  • HR 7878 Segal AmeriCorps Educational Award Tax Relief Act of 2026 Amends 117(c)(2) · introduced · 119th Congress
  • HR 7705 Tribal Tax and Investment Reform Act of 2026 Amends 117(c) · introduced · 119th Congress
  • HR 7594 Workforce Development Through Post-Graduation Scholarships Act of 2026 Amends 117(a), 117(b) · introduced · 119th Congress
  • HR 5442 Inspired to Serve Act of 2025 Amends 117(c) · introduced · 119th Congress
  • HR 5204 To make technical amendments to update statutory references to certain provisions classified to title 7, title 20, and title 43, United S... Amends 117(c)(2)(C) · introduced · 119th Congress
  • S 2022 Tribal Tax and Investment Reform Act of 2025 Amends 117(c) · introduced · 119th Congress
  • HR 3655 STAR Plus Scholarship Act Amends 117(c)(2) · introduced · 119th Congress
  • HR 3543 College for All Act of 2025 Amends 117(b) · introduced · 119th Congress
  • S 1832 College for All Act of 2025 Amends 117(b) · introduced · 119th Congress
  • S 1610 Tax-Free Pell Grant Act Amends 117(b)(1) · introduced · 119th Congress
  • HR 3145 Nurse Corps Tax Parity Act of 2025 Amends 117(c)(2) · introduced · 119th Congress
  • S 1548 Nurse Corps Tax Parity Act of 2025 Amends 117(c)(2) · introduced · 119th Congress
  • HR 2543 Tax-Free Pell Grant Act Amends 117(b)(1) · introduced · 119th Congress
  • HR 593 Strengthening Pathways to Health Professions Act Amends 117(c)(2) · introduced · 119th Congress
  • HR 8318 Tribal Tax and Investment Reform Act of 2024 Amends 117(c) · introduced · 118th Congress
  • HR 6759 Segal AmeriCorps Education Award Tax Relief Act of 2023 Amends 117(c) · introduced · 118th Congress
  • S 3487 Segal AmeriCorps Education Award Tax Relief Act of 2023 Amends 117(c) · introduced · 118th Congress
  • HR 3506 To make technical amendments to update statutory references to certain provisions classified to title 7, title 20, and title 43, United S... Amends 117(c)(2)(C) · introduced · 118th Congress
  • S 2920 Tax-Free Pell Grant Act Amends 117(b)(1) · introduced · 118th Congress
  • S 2838 Civilian Climate Corps for Jobs and Justice Act Amends 117(c) · introduced · 118th Congress
  • HR 5572 Civilian Climate Corps for Jobs and Justice Act Amends 117(c) · introduced · 118th Congress
  • HR 5080 Nurse Corps Tax Parity Act of 2023 Amends 117(c)(2) · introduced · 118th Congress
  • S 1963 College for All Act of 2023 Amends 117(b) · introduced · 118th Congress
  • HR 4117 College for All Act of 2023 Amends 117(b) · introduced · 118th Congress
  • S 1757 Workforce Development Through Post-Graduation Scholarships Act of 2023 Amends 117(a), 117(b) · introduced · 118th Congress
  • HR 3582 Workforce Development Through Post-Graduation Scholarships Act of 2023 Amends 117(a), 117(b) · introduced · 118th Congress
  • S 1446 Nurse Corps Tax Parity Act of 2023 Amends 117(c)(2) · introduced · 118th Congress
  • HR 3000 Tax-Free Pell Grant Act Amends 117(b)(1) · introduced · 118th Congress
  • HR 1588 ACTION for National Service Act Amends · introduced · 118th Congress
  • S 779 ACTION for National Service Act Amends · introduced · 118th Congress
  • HR 7539 Indian Health Service Health Professions Tax Fairness Act of 2022 Amends 117(c) · introduced · 117th Congress
  • HR 6683 ACTION for National Service Act Amends · introduced · 117th Congress
  • S 3622 ACTION for National Service Act Amends · introduced · 117th Congress
  • HR 6425 AID Act Amends 117(b) · introduced · 117th Congress
  • S 3505 Nurse Corps Tax Parity Act of 2022 Amends 117(c)(2) · introduced · 117th Congress
  • HR 5679 To make technical amendments to update statutory references to certain provisions classified to title 7, title 20, and title 43, United S... Amends 117(c)(2)(C) · introduced · 117th Congress
  • HR 3000 Inspire to Serve Act of 2021 Amends 117(c) · introduced · 117th Congress
  • S 2897 NIL Scholarship Tax Act Amends 117(c) · introduced · 117th Congress
  • S 2874 Indian Health Service Health Professions Tax Fairness Act of 2021 Amends 117(c) · introduced · 117th Congress
  • HR 5353 Scholarship Tax Relief for Students Act of 2021 Amends 117(b)(2) · introduced · 117th Congress
  • S 2455 Tax-Free Pell Grant Act Amends 117(b)(1) · introduced · 117th Congress
  • HR 4174 Expand American Educational Opportunity Act of 2021 Amends 117(b) · introduced · 117th Congress
  • HR 4173 Tax-Free Pell Grant Act Amends 117(b)(1) · introduced · 117th Congress
  • HR 4095 Workforce Development Through Post-Graduation Scholarships Act of 2021 Amends 117(a), 117(b) · introduced · 117th Congress
  • S 2191 Workforce Development Through Post-Graduation Scholarships Act of 2021 Amends 117(a), 117(b) · introduced · 117th Congress
  • HR 4100 CORPS Act Amends · introduced · 117th Congress
  • HR 3941 Segal AmeriCorps Education Award Tax Relief Act of 2021 Amends 117(c) · introduced · 117th Congress
  • S 2075 Segal AmeriCorps Education Award Tax Relief Act of 2021 Amends 117(c) · introduced · 117th Congress

Showing the 50 most recently active.

The law today

From the official United States Code, current through Public Law 119-121.

(a) General rule Gross income does not include any amount received as a qualified scholarship by an individual who is a candidate for a degree at an educational organization described in section 170(b)(1)(A)(ii). (b) Qualified scholarship For purposes of this section— (1) In general The term “qualified scholarship” means any amount received by an individual as a scholarship or fellowship grant to the extent the individual establishes that, in accordance with the conditions of the grant, such amount was used for qualified tuition and related expenses. (2) Qualified tuition and related expenses For purposes of paragraph (1), the term “qualified tuition and related expenses” means— (A) tuition and fees required for the enrollment or attendance of a student at an educational organization described in section 170(b)(1)(A)(ii), and (B) fees, books, supplies, and equipment required for courses of instruction at such an educational organization. (c) Limitation (1) In general Except as provided in paragraph (2), subsections (a) and (d) shall not apply to that portion of any amount received which represents payment for teaching, research, or other services by the student required as a condition for receiving the qualified scholarship or qualified tuition reduction. (2) Exceptions Paragraph (1) shall not apply to any amount received by an individual under— (A) the National Health Service Corps Scholarship Program under section 338A(g)(1)(A) of the Public Health Service Act, (B) the Armed Forces Health Professions Scholarship and Financial Assistance program under subchapter I of chapter 105 of title 10, United States Code, or (C) a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college (as defined in such section). (d) Qualified tuition reduction (1) In general Gross income shall not include any qualified tuition reduction. (2) Qualified tuition reduction For purposes of this subsection, the term “qualified tuition reduction” means the amount of any reduction in tuition provided to an employee of an organization described in section 170(b)(1)(A)(ii) for the education (below the graduate level) at such organization (or another organization described in section 170(b)(1)(A)(ii)) of— (A) such employee, or (B) any person treated as an employee (or whose use is treated as an employee use) under the rules of section 132(h). (3) Reduction must not discriminate in favor of highly compensated, etc. Paragraph (1) shall apply with respect to any qualified tuition reduction provided with respect to any highly compensated employee only if such reduction is available on substantially the same terms to each member of a group of employees which is defined under a reasonable classification set up by the employer which does not discriminate in favor of highly compensated employees (within the meaning of section 414(q)). For purposes of this paragraph, the term “highly compensated employee” has the meaning given such term by section 414(q). [(4) Repealed. Pub. L. 101–140, title II, § 203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830] (5) Special rules for teaching and research assistants In the case of the education of an individual who is a graduate student at an educational organization described in section 170(b)(1)(A)(ii) and who is engaged in teaching or research activities for such organization, paragraph (2) shall be applied as if it did not contain the phrase “(below the graduate level)”.
Official text at uscode.house.gov ↗