Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section117&num=0&edition=prelim
Timestamp: 2018-02-24 18:10:21
Document Index: 465358001

Matched Legal Cases: ['§ 117', '§203', '§110', '§1901', '§5', '§532', '§123', '§1114', '§1011', '§4001', '§203', '§1703', '§413', '§301', '§203', '§1011', '§1011', '§123', '§123', '§1114', '§1901', '§301', '§413', '§4001', '§532', '§2', '§5', '§110', '§1853', '§161', '§9', '§5', '§285', '§2', '§4', '§2130', '§5', '§161', '§6', '§9', '§2']

[USC10] 26 USC 117: Qualified scholarships
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26 USC 117: Qualified scholarships Text contains those laws in effect on February 23, 2018
For purposes of paragraph (1), the term "qualified tuition and related expenses" means-
Paragraph (1) shall not apply to any amount received by an individual under-
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-
[(4) Repealed. Pub. L. 101–140, title II, §203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830 ]
(Aug. 16, 1954, ch. 736, 68A Stat. 38 ; Pub. L. 87–256, §110(a), Sept. 21, 1961, 75 Stat. 535 ; Pub. L. 94–455, title XIX, §1901(b)(8)(A), (c)(3), Oct. 4, 1976, 90 Stat. 1794 , 1803; Pub. L. 96–541, §5(a)(1), Dec. 17, 1980, 94 Stat. 3205 ; Pub. L. 98–369, div. A, title V, §532(a), July 18, 1984, 98 Stat. 887 ; Pub. L. 99–514, title I, §123(a), title XI, §§1114(b)(2), 1151(g)(2), Oct. 22, 1986, 100 Stat. 2112 , 2450, 2506; Pub. L. 100–647, title I, §1011B(a)(31)(B), title IV, §4001(b)(2), Nov. 10, 1988, 102 Stat. 3488 , 3643; Pub. L. 101–140, title II, §203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830 ; Pub. L. 104–188, title I, §1703(n)(14), Aug. 20, 1996, 110 Stat. 1878 ; Pub. L. 107–16, title IV, §413(a), June 7, 2001, 115 Stat. 64 ; Pub. L. 114–113, div. Q, title III, §301(a), Dec. 18, 2015, 129 Stat. 3086 .)
2015-Subsec. (c)(2)(C). Pub. L. 114–113 added subpar. (C).
2001-Subsec. (c). Pub. L. 107–16 designated existing provisions as par. (1), inserted par. heading, substituted "Except as provided in paragraph (2), subsections (a)" for "Subsections (a)", and added par. (2).
1996-Subsec. (d)(2)(B). Pub. L. 104–188 substituted "section 132(h)" for "section 132(f)".
1989-Subsec. (d)(4). Pub. L. 101–140, §203(a)(2), amended par. (4) to read as if amendments by Pub. L. 100–647, §1011B(a)(31)(B), had not been enacted, see 1988 Amendment note below.
1988-Subsec. (d)(4). Pub. L. 100–647, §1011B(a)(31)(B), substituted "there shall" for "there may" and "who are" for "who may be".
1986-Pub. L. 99–514, §123(a), in amending section generally, substituted "Qualified scholarships" for "Scholarships and fellowship grants" in section catchline.
Subsec. (a). Pub. L. 99–514, §123(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "In the case of an individual, gross income does not include-
Subsec. (d)(3). Pub. L. 99–514, §1114(b)(2), struck out "officer, owner, or" after "with respect to any" and "officers, owners, or" after "in favor of" and inserted at end "For purposes of this paragraph, the term 'highly compensated employee' has the meaning given such term by section 414(q)."
1976-Subsecs. (a)(1)(A), (b)(1), (2). Pub. L. 94–455, §1901(b)(8)(A), substituted "educational organization described in section 170(b)(1)(A)(ii)" for "educational institution (as defined in section 151(e)(4))" after "scholarship at an".
1961-Subsec. (b)(2)(A). Pub. L. 87–256 included cases where the grantor of the scholarship or fellowship grant is a foreign government, an international organization, or a binational or multinational educational and cultural foundation or commission created or continued pursuant to the Mutual Educational and Cultural Exchange Act of 1961.
Pub. L. 114–113, div. Q, title III, §301(b), Dec. 18, 2015, 129 Stat. 3086 , provided that: "The amendments made by this section [amending this section] shall apply to amounts received in taxable years beginning after the date of the enactment of this Act [Dec. 18, 2015]."
Pub. L. 107–16, title IV, §413(b), June 7, 2001, 115 Stat. 64 , provided that: "The amendments made by subsection (a) [amending this section] shall apply to amounts received in taxable years beginning after December 31, 2001."
Pub. L. 100–647, title IV, §4001(c), Nov. 10, 1988, 102 Stat. 3643 , provided that: "The amendments made by this section [amending this section and section 127 of this title] shall apply to taxable years beginning after December 31, 1987."
Pub. L. 98–369, div. A, title V, §532(b), July 18, 1984, 98 Stat. 887 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: "The amendment made by this section [amending this section] shall apply to qualified tuition reductions (as defined in section 117(d)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) for education furnished after June 30, 1985, in taxable years ending after such date."
Pub. L. 96–541, §5(a)(2), Dec. 17, 1980, 94 Stat. 3206 , provided: "The amendment made by paragraph (1) [amending this section] shall apply to taxable years beginning after December 31, 1980."
Pub. L. 87–256, §110(h)(1), Sept. 21, 1961, 75 Stat. 537 , provided that: "The amendments made by subsections (a), (b), and (c) of this section [amending this section and sections 871 and 872 of this title] shall apply to taxable years beginning after December 31, 1961."
Pub. L. 99–514, title XVIII, §1853(f), Oct. 22, 1986, 100 Stat. 2872 , provided that:
"(1) A tuition reduction plan shall be treated as meeting the requirements of section 117(d)(3) of the Internal Revenue Code of 1954 [now 1986] if-
"(3) Any reduction in tuition provided with respect to a full-time course of education furnished at the graduate level before July 1, 1988, shall not be included in gross income if-
Pub. L. 95–600, title I, §161(b), Nov. 6, 1978, 92 Stat. 2810 , as amended by Pub. L. 96–167, §9(b), Dec. 29, 1979, 93 Stat. 1278 ; Pub. L. 96–541, §5(b), Dec. 17, 1980, 94 Stat. 3206 ; Pub. L. 97–248, title II, §285, Sept. 3, 1982, 96 Stat. 569 ; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that any amount paid to, or on behalf of, an individual as a national research service award under former section 289l–1 of title 42 during calendar years 1974 through 1983 was to be treated as a scholarship or fellowship grant under this section.
Pub. L. 93–483, §4, Oct. 26, 1974, 88 Stat. 1458 , as amended Pub. L. 94–455, title XXI, §2130, Oct. 4, 1976, 90 Stat. 1922 ; Pub. L. 95–171, §5, Nov. 12, 1977, 91 Stat. 1355 ; Pub. L. 95–600, title I, §161(a), Nov. 6, 1978, 92 Stat. 2810 ; Pub. L. 95–615, title I, §6, Nov. 8, 1978, 92 Stat. 3098 ; Pub. L. 96–167, §9(a), Dec. 29, 1979, 93 Stat. 1278 ; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that:
"(a) In General.-Any amount received from appropriated funds as a scholarship, including the value of contributed services and accommodations, by a member of a uniformed service who is receiving training under the Armed Forces Health Professions Scholarship Program (or any other program determined by the Secretary of the Treasury or his delegate to have substantially similar objectives) from an educational institution (as defined in section 151(e)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) [see section 170(b)(1)(A)(ii) of this title] shall be treated as a scholarship under section 117 of such Code [this section], whether that member is receiving training while on active duty or in an off-duty or inactive status, and without regard to whether a period of active duty is required of the member as a condition of receiving those payments.
"(b) Definition of Uniformed Services.-For purposes of this section, the term 'uniformed service' has the meaning given it by section 101(3) of title 37, United States Code.
"(c) Effective Date.-The provisions of this section shall apply with respect to amounts received during calendar years 1973, 1974, and 1975, and, in the case of a member of a uniformed service receiving training after 1975 and before 1981 in programs described in subsection (a), with respect to amounts received after 1975 and before 1985."