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 by adding at the end the following: Notwithstanding paragraph (2), during the COVID–19 emergency response and recovery period, the Director shall set the subsistence allowance for volunteers under paragraph

(1)for each fiscal year so that— the minimum allowance is not less than an amount equal to 175 percent of such poverty line (as defined in section 673(2) of the Community Services Block Grant Act) for a single individual as expected for each fiscal year; and the average subsistence allowance, excluding allowances for Hawaii, Guam, American Samoa, and Alaska, is not less than 185 percent of such poverty line. 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 Cultivating Opportunity and Response to the Pandemic through 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 of the National and Community Service Act of 1990 ( 42 U.S.C. 12618 ) is amended by adding at the end the following: Notwithstanding the limitation on the allowance amount specified in subsection (b), during the COVID–19 emergency response and recovery period, the amount of the allowance that the Director shall establish pursuant to that subsection shall be any amount not in excess of the amount equal to 175 percent of the poverty line that is applicable to a family of 2 (as defined by the Office of Management and Budget and revised annually in accordance with section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )). . Section 147 of the National and Community Service Act of 1990 ( 42 U.S.C. 12603 ) is amended by adding at the end the following: Notwithstanding subsection (a), an individual described in section 146(a) who successfully completes a required term of full-time national service in an approved national service position during the COVID–19 emergency response and recovery period shall receive a national service educational award having a value equal to twice the maximum amount of a Federal Pell Grant under section 401 of the Higher Education Act of 1965 ( 20 U.S.C. 1070a ), that a student eligible for such Grant may receive in the aggregate (without regard to whether the funds are provided through discretionary or mandatory appropriations), for the award year for which the national service position is approved by the Corporation. Notwithstanding subsections

(b)and (c), an individual described in section 146(a) who successfully completes a required term of part-time national service in an approved national service position during the COVID–19 response and recovery period, or who is serving in an approved national service position and is released, during that period, in accordance with section 139(c)(1)(A) from completing the full-time or part-time term of service agreed to by the individual, shall receive that portion of the national service educational award calculated under paragraph

(1)that corresponds to the quantity of the term of service actually completed by the individual. 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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