{"data":{"id":"us/26-cfr-31.3121-a-18-1","jurisdiction":"us","citation":"26 CFR 31.3121(a)(18)-1","heading":"(a)(18)-1 Payments or benefits under a qualified educational assistance program.","body":"The term “wages” does not include any payment made, or benefit furnished, to or for the benefit of an employee in a taxable year beginning after December 31, 1978, if at the time of such payment or furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"5e6068ec1e9f9d5b97d912e17602574301ae9e390e94565b4940f497e7f85b7a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3121-a-15-1","next":"us/26-cfr-31.3121-b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}