Scholarship Information

Recipients of 2-year ROTC scholarships will receive financial assistance for 2-years in their pursuit of an Associate's degree from NMMI and a commission in the U.S. Army. During the two-year duration of the scholarship the Army will pay college tuition or room and board, whichever is chosen by the cadet. Additionally, a flat rate of $1,200 per year is provided to purchase textbooks, classroom supplies and equipment if tuition is chosen. Contracted cadets also receive a monthly tax-free subsistence allowance (MS3 = $450 per month; MS4 = $500 per month). Cadets will be commissioned in the USAR and assigned to a Troop Program Unit (TPU) (paragraph 2-16, AR 140-10) upon graduation from NMMI provided all eligibility requirements are met.

Department of Treasury, IRS Publication 970 "Tax Benefits for Education" is very precise on the types of benefits received as they pertain to taxable income for education. Table 1-1 specifically states that payments of "Room and Board" are to be treated as "taxable" income. Effective 6 Mar 09, the Defense Finance and Accounting Service-Rome began to automatically deduct a lump-sum tax of 25% for each "Room and Board" payment.

This is an IRS law and not simply a policy of U.S. Army Cadet Command. Any questions pertaining to the deduction should be addressed to the IRS for answers. Any questions pertaining to payments of room/board may be directed to Ms Debra Martin, Lead Financial Systems Analyst at 757-788-2571 or Donna Hudgins, Senior Financial Systems Analyst at 757-788-2573.