Sec. 13. Exclusion from gross income of national service educational awards

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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 national service educational award described in subtitle D of title I of the National and Community Service Act of 1990 ( 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 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 amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.

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U.S. Code

Establishment of the National Service Trust
§ 12601

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Sec. 13

Exclusion from gross income of national service educational awards

U.S.C.§ 12601

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