Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads
38 U.S.C. 7636: Exemption of educational assistance payments from taxationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 38-VETERANS’ BENEFITSCHAPTER 76-HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM
Jump To: Source CreditEditorial NotesAmendments

§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, § 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 .)

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.