26 U.S.C. § 139K

1. (a)In the case of an individual, 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.
2. (b)In this section, the terms “qualified elementary or secondary education expense”, “eligible student”, and “scholarship granting organization” have the same meaning given such terms under section 25F(c).