Sec. 6. Strengthening opportunity

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Section 105(b) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4955(b) ) is amended— in paragraph (2)— in subparagraph (A), by striking 95 percent and inserting 175 percent ; and in subparagraph (B), by striking 105 percent and inserting 185 percent ; and by adding at the end the following: A stipend or allowance under this section or an allowance under section 140 of the National and Community Service Act of 1990 ( 42 U.S.C. 12594 ) shall not be increased as a result of amendments made by the Pandemic Response and Opportunity Through National Service Act, or any other amendment made to this section or that section 140, respectively, unless the funds appropriated for carrying out this part or subtitle C of the National and Community Service Act of 1990 ( 42 U.S.C. 12571 et seq.), respectively, are sufficient to maintain for the fiscal year involved a number of participants to serve under this part or that subtitle C, respectively, that is at least equal to the number of such participants so serving during the preceding fiscal year.

In the event that sufficient appropriations for any fiscal year (consistent with subparagraph (A)) are not available to increase any stipend or allowance under this section or allowance under section 140 of the National and Community Service Act of 1990 to the minimum amount specified in this section or under that section 140, respectively, the Director shall increase the stipend or allowance involved to such amount as appropriations for such year permit consistent with subparagraph (A). .

Section 158(b) of the National and Community Service Act of 1990 ( 42 U.S.C. 12618(b) ) is amended— by striking The Director the first place it appears and inserting the following: The Director ; and by striking 100 percent and inserting 175 percent . Section 147(a) of the National and Community Service Act of 1990 ( 42 U.S.C. 12603(a) ) is amended— by striking Except as provided and inserting the following: Except as provided ; by striking shall receive a national service educational award and all that follows through appropriations) and inserting shall be entitled to a national service educational award equal to the award amount specified in paragraph

(2); and by adding at the end the following: The award referred to in paragraph (1), payable to an individual described in such paragraph, shall be in an amount that is equal to twice the amount of the national average of the cost for in-State tuition and fees at public, 4-year institutions of higher education, for the award year for which the national service position is approved by the Corporation. In this subsection, the term institution of higher education has the meaning given the term in section 148(h). . Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139H the following new section: Gross income does not include the amount of any living allowance provided under section 105(b) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4955(b) ) or section 140(a) or 158(b) of the National and Community Service Act of 1990 ( 42 U.S.C. 12594(a) , 12618(b)). . The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139H the following new item: Sec. 139I. Living allowance for national service participants. . The amendments made by this paragraph shall apply to taxable years beginning after the date of the enactment of this Act. Section 117 of the Internal Revenue Code of 1986 (relating to qualified scholarships) is amended by adding at the end the following new subsection: Gross income shall not include any payments from the National Service Trust established under section 145 of the National and Community Service Act of 1990 ( 42 U.S.C. 12601 ), including the national service educational award described in subtitle D of title I of such Act ( 42 U.S.C. 12601 et seq.). . Subsection

(f)of section 108 of such Code is amended by adding at the end the following new paragraph: In the case of an individual, gross income shall not include any amount received as a national service educational award under subtitle D of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12601 et seq.). . The amendments made by this paragraph shall apply to taxable years ending after the date of the enactment of this Act.

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Sec. 6

Strengthening opportunity

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