Section, [Pub. L. 94–437, title I, § 125], as added [Pub. L. 111–148, title X, § 10221(a)], Mar. 23, 2010, [124 Stat. 935], was based on section 134(b) of title I of S. 1790, One Hundred Eleventh Congress, as reported by the Committee on Indian Affairs of the Senate in Dec. 2009 which was enacted into law by [section 10221(a) of Pub. L. 111–148] and related to treatment of a scholarship provided to an individual under this subchapter as a qualified scholarship for purposes of [section 117 of Title 26], Internal Revenue Code.