113 HR 2737 IH: Segal AmeriCorps Education Award Tax Relief Act of 2013 U.S. House of Representatives 2013-07-18 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 2737 IN THE HOUSE OF REPRESENTATIVES July 18, 2013 Mr. Lewis (for himself, Ms. Norton, Mr. Doggett, Mr. Rangel, Mr. Ellison, Mr. Price of North Carolina, Mr. Grijalva, Ms. Shea-Porter, and Ms. DeLauro) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for AmeriCorps educational awards.

1.

Short title

This Act may be cited as the Segal AmeriCorps Education Award Tax Relief Act of 2013.

2.

Exclusion from gross income of AmeriCorps educational awards

(a)

In general

Section 117 of the Internal Revenue Code of 1986 (relating to qualified scholarships) is amended by adding at the end the following new subsection: (e)

AmeriCorps educational awards

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.). . (b)

Effective date

The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.