In response to question (a): Students on a Reserve Officer Training Corps (ROTC) scholarship also receive an ROTC subsistence stipend from the military (not the university) to help them pay for their room and board, meals, transportation and everyday living expenses. This subsistence allowance is also tax free when paid by the military.
In response to question (b): Money offered by the university that is used to pay room and board is taxable because it is not paying education expenses (tuition, fees and course materials and required supplies).
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