
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 38USC7636]

 
                      TITLE 38--VETERANS' BENEFITS
 
              PART V--BOARDS, ADMINISTRATIONS, AND SERVICES
 
     CHAPTER 76--HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM
 
                  SUBCHAPTER IV--ADMINISTRATIVE MATTERS
 
Sec. 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.

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


                               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.
