### Question
How does NORMAL TAXES AND SURTAXES define qualified campus lodging?


### Answer
Under *26 U.S.C. § 119*, **qualified campus lodging** is defined as:

> lodging to which subsection (a) does not apply and which is—


(A) located on, or in the proximity of, a campus of the educational institution, and


(B) furnished to the employee, his spouse, and any of his dependents by or on behalf of such institution for use as a residence

#### Citation:
  - *26 U.S.C. § 119*
  - 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**

