Did you ask the googles:
https://www.irs.gov/pub/irs-utl/oc-freetaxguideformilitarymembers.pdf
https://www.defense.gov/ask-us/faq/Article/1774777/can-a-reserve-officers-training-corps-rotc-schola...
https://ttlc.intuit.com/community/retirement/discussion/is-army-rotc-money-taxable/00/595846
