### Question
How is the term qualified United States savings bond defined?


### Answer
The term **qualified United States savings bond** is defined in *26 U.S.C. § 135* as the following:

> any United States savings bond issued—



(A) after December 31, 1989,



(B) to an individual who has attained age 24 before the date of issuance, and



(C) at discount under section 3105 of title 31, United States Code

#### Citation:
  - *26 U.S.C. § 135*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

