Sec. 5. Economic equity and opportunity

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Notwithstanding section 105(b) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4955(b) ) and section 140 of the National and Community Service Act of 1990 ( 42 U.S.C. 12594 ), during the COVID–19 emergency recovery period, the minimum subsistence or living allowance for an individual under section 105 of the Domestic Volunteer Service Act of 1973 and section 140 of the National and Community Service Act of 1990 shall, subject to paragraph (3), be an amount equal to 175 percent of the poverty line (as defined in section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )) for a single individual as expected for each fiscal year.

Notwithstanding the limits described in subsections

(a)and

(e)of section 189 of the National and Community Service Act of 1990 ( 42 U.S.C. 12645c ) or any other limitation imposed by the Corporation, during the COVID–19 emergency recovery period, the Corporation shall, for purposes of paragraph (1), award supplemental grant funds to entities operating a program receiving grant funds under the national service laws (referred to in this paragraph as grantees ), including continuing grantees, to— increase the minimum subsistence or living allowance provided under section 105(b) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4955(b) ) or section 140 of the National and Community Service Act of 1990 ( 42 U.S.C. 12594 ); and cover additional costs associated with the increase to the minimum subsistence or living allowance required under paragraph (1). Subject to subparagraph (B), a stipend or allowance under section 105 of the Domestic and Volunteer Service Act of 1973 ( 42 U.S.C. 4955 ) or an allowance under section 140 of the National and Community Service Act of 1990 ( 42 U.S.C. 12594 ) shall not be increased by this Act unless the funds appropriated for carrying out part A of the Domestic and Volunteer Service Act of 1973 ( 42 U.S.C. 4951 et seq.) 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 that part A or that subtitle C, respectively, that is at least equal to the number of such participants so serving during the fiscal year preceding such fiscal year involved. In the event that sufficient appropriations for any fiscal year are not available to increase any stipend or allowance under section 105 of the Domestic and Volunteer Service Act of 1973 or allowance under section 140 of the National and Community Service Act of 1990 to the minimum amount specified under paragraph (1), the Corporation shall increase the stipend or allowance involved to such amount as appropriations for such year permit consistent with subparagraph (A). The Corporation shall award to any individual who successfully completes a term of service resulting in an educational award under section 147 of the National and Community Service Act ( 42 U.S.C. 12603 ), with any part of such term of service occurring within the COVID–19 emergency recovery period, a concurrent COVID–19 educational award for an amount described under paragraph (2). The concurrent COVID–19 educational award awarded under this subsection shall be in an amount which bears the same proportion to the full amount of the education award the individual received under section 147 of such Act as the length of time of the term of service of such individual that occurs within the COVID–19 emergency recovery period bears to the total length of time of the term of service of such individual. Notwithstanding section 201, subsections

(d)and

(e)of section 211, and section 213(a) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 5001 , 5011, 5013(a)), to address the critical needs of local communities across the United States, during the COVID–19 pandemic emergency recovery period— individuals age 45 or older may be enrolled as volunteers to provide services under part A of title II of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 5001 ); and for purposes of parts B and C of title II of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 5002 , 5003), the terms low-income person and person of low income mean a person whose income is not more than 400 percent of the poverty line defined in section 673(2) of the Community Services Block Grant ( 42 U.S.C. 9902(2) ) and adjusted by the Director of the Retired and Senior Volunteer and Foster Grandparent programs in the manner described in such parts. Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I 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 139I the following new item: Sec. 139J. 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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