H. R. 610

"(c) Rule of Construction.--Payments to parents under subsection 
(b)(5) shall be considered assistance to the eligible child and shall 
not be considered assistance to the school that enrolls the eligible 
child. The amount of any payment under this section shall not be 
treated as income of the child or his or her parents for purposes of 
Federal tax laws or for determining eligibility for any other Federal 
program."

https://www.congress.gov/bill/115th-congress/house-bill/610/text?format=txt