Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · BILL · 118th Congress · H.R. 5682 (Introduced in House) — To expand the financial, health care, and educational benefits received by Peace Corps and AmeriCorps volunteers, and... · Sec. 5

Sec. 5. Exclusion from gross income of certain payments for national service

169 words·~1 min read·/bill/118/hr/5682/ih/section-5

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Part II of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: In the case of an individual, gross income shall not include any amount received under 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. ) or any living allowance provided to such individual during participation in a national service program authorized under a national service law (as defined in section 101 of the National and Community Service Act of 1990 ( 42 U.S.C. 12511 )). .
The table of sections for part II of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Certain payments for national service. . The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.
Connectionstraces to 2
Citation graph
cites case law
Sec. 5
Exclusion from gross income of certain payments for national service
U.S.C.§ 12601
U.S.C.§ 12511
Cites 2Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.