26 U.S.C. 117: Qualified scholarships

2015

• Pub. L. 114–113 added subpar. (C). (Consolidated Appropriations Act, 2016) Law text · (c)

2001

• 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). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)

1996

• Pub. L. 104–188 substituted "section 132(h)" for "section 132(f)". (Small Business Job Protection Act of 1996) Law text · (d)

1989

• 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. · (d)
• Pub. L. 101–140, §203(a)(1), amended subsec. (d) to read as if amendments by Pub. L. 99–514, §1151(g)(2), which added par. (4), had not been enacted, see 1986 Amendment note below. · (d)

1988

• Pub. L. 100–647, §1011B(a)(31)(B), substituted "there shall" for "there may" and "who are" for "who may be". · (d)
• Pub. L. 100–647, §4001(b)(2), added par. (5). · (d)

1986

• Pub. L. 99–514, §123(a), in amending section generally, substituted "Qualified scholarships" for "Scholarships and fellowship grants" in section catchline.
• 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— · (a)
• Pub. L. 99–514, §123(a), in amending subsec. (b) generally, substituted qualified scholarship provision for former limitations provision, which related in par. (1) to individuals who were candidates for degrees, and in par. (2) to individuals who were not candidates for degrees, descri… · (b)
• Pub. L. 99–514, §123(a), in amending subsec. (c) generally, substituted limitation provision for former provision relating to Federal grants for tuition and related expenses not includable merely because there was requirement of future service as Federal employee. · (c)
• Pub. L. 99–514, §123(a), in amending subsec. (d) generally, substituted "reduction" for "reductions" in heading and inserted "(within the meaning of section 414(q))" after "highly compensated employees" in par. (3). · (d)
• 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)." · (d)
• Pub. L. 99–514, §1151(g)(2), added par. (4). · (d)

1984

• Pub. L. 98–369 added subsec. (d). · (d)

1980

• Pub. L. 96–541 added subsec. (c). · (c)

1976

• 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". · (a), (b), (2)
• Pub. L. 94–455, §1901(c)(3), struck out "a territory" after "or a State". · (b)
• 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 "degree at an". · (b)

1961

• 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 Educationa… · (b)