What is true about COVID-19-related higher education grant relief? California's exclusion of higher education grant funds related to the pandemic applies to tax years. beginning on or after January 1,2020, and before January 1,2026 The exclusion does not apply to overdue tuition but rather current tuition and fees The cancellations of debt must be reported by the institution on a 1099-MISC The grant or fee relief applies to community college students