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This bill amends the Internal Revenue Code to exclude post-graduation scholarship grants from taxable income when certain conditions are met. Specifically, grants established by tax-exempt organizations (private foundations or community trusts) that repay qualified education loans for individuals who live and work in areas with below-average bachelor's degree attainment rates would be treated as tax-free, similar to qualified scholarships. The bill also requires the Treasury Department and Comptroller General to report on the program's implementation and effectiveness.
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