1 30. TAX TREATMENT OF SCHOLARSHIPS Section 4 Of Public Law 93-484 Sec. 4. (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 denned in section 151(c)(4) of the j Internal Revenue Code of 1954) shall be treated as a scholarship under section 117 of such Code, 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 Service.—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 1980 in programs described in subsection (a), with respect to amounts received after 1975 and before 1984. (136) |