Limitation
(1) In general
(1)In general#
Except as provided in paragraph (2), subsections (a) and (d) shall not apply to that portion of any amount received which represents payment for teaching, research, or other services by the student required as a condition for receiving the qualified scholarship or qualified tuition reduction.
(2)Exceptions#
Paragraph (1) shall not apply to any amount received by an individual under—
(A) the National Health Service Corps Scholarship Program under section 338A(g)(1)(A) of the Public Health Service Act,
(B) the Armed Forces Health Professions Scholarship and Financial Assistance program under subchapter I of chapter 105 of title 10, United States Code, or
(C) a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college (as defined in such section).
(2)(A)#
the National Health Service Corps Scholarship Program under section 338A(g)(1)(A) of the Public Health Service Act,
(2)(B)#
the Armed Forces Health Professions Scholarship and Financial Assistance program under subchapter I of chapter 105 of title 10, United States Code, or
(2)(C)#
a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college (as defined in such section).