A scholarship from such an organization is not counted as income
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70411, Sec. 70411.
Written by .
A scholarship from such an organization is not counted as income
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70411 in the PDF
What the document says
“gross income shall not include any amounts provided to such individual or any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization.”
The section adds a new section 139K to part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 leaving out of gross income amounts given to an individual or a dependent under a scholarship for qualified elementary or secondary education expenses of an eligible student, provided by a scholarship granting organization, with the defined terms taking their meaning from section 25F(c).
What the document actually says
“gross income shall not include any amounts provided to such individual or any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization.”
That sentence, in plain words
A scholarship from such a group is not counted as income. That holds for the student or a dependent.
What this is about
So no tax is owed on it. The money must go to school costs. The group must be one of those listed by a state.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70411, 139 Stat. 215 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A scholarship from such an organization is not counted as income,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70411, Sec. 70411. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70411-exclusion/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, checked against the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
