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Code · BILL · 116th Congress · S. 994 (Introduced in Senate) — To establish a National and Community Service Administration to carry out the national and volunteer service programs... · Sec. 14

Sec. 14. Income tax exclusion for living allowance

116 words·~1 min read·/bill/116/s/994/is/section-14

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: Gross income does not include the amount of any living allowance provided under section 140 of the National and Community Service Act of 1990. . 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 139G the following new item: Sec. 139H. Living allowance for national service participants. . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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