<?xml version="1.0"?>
<?xml-stylesheet type="text/xsl" href="billres.xsl"?>
<!DOCTYPE bill PUBLIC "-//US Congress//DTDs/bill.dtd//EN" "bill.dtd">
<bill bill-type="olc" bill-stage="Introduced-in-Senate" dms-id="A1" public-private="public" slc-id="S1-MDM25H80-LT5-D0-2YL"><metadata xmlns:dc="http://purl.org/dc/elements/1.1/">
<dublinCore>
<dc:title>119 S2785 IS: A Chance To Serve Act</dc:title>
<dc:publisher>U.S. Senate</dc:publisher>
<dc:date>2025-09-11</dc:date>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
</dublinCore>
</metadata>
<form>
<distribution-code display="yes">II</distribution-code><congress>119th CONGRESS</congress><session>1st Session</session><legis-num>S. 2785</legis-num><current-chamber>IN THE SENATE OF THE UNITED STATES</current-chamber><action><action-date date="20250911">September 11, 2025</action-date><action-desc><sponsor name-id="S426">Mr. Kim</sponsor> introduced the following bill; which was read twice and referred to the <committee-name committee-id="SSFI00">Committee on Finance</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title>To expand the financial, health care, and educational benefits received by Peace Corps and AmeriCorps volunteers, and for other purposes.</official-title></form><legis-body style="OLC" display-enacting-clause="yes-display-enacting-clause" id="H5CD1BD82C05041E19746D570E1DBA605"><section section-type="section-one" id="H568C3EEB61364BDE8C0D6264A479549A"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>A Chance To Serve Act</short-title></quote>.</text></section><section id="HE6330E59CF314A329FF6560CA0641E42"><enum>2.</enum><header>Expanded benefits for current and former Peace Corps volunteers</header><subsection id="H652C02E6A60B450197EB0FECB3D17B7D"><enum>(a)</enum><header>Extended non-Competitive eligibility</header><text display-inline="yes-display-inline">During the 3-year period immediately following the termination of an individual's service as a Peace Corps volunteer, such individual shall be granted non-competitive eligibility with respect to positions in the civilian career services.</text></subsection><subsection id="H6D90409E43154827B9FCC1EFA85E9ECF"><enum>(b)</enum><header>Non-Discrimination based on certain immigration statuses</header><text>Section 5(a) of the Peace Corps Act (<external-xref legal-doc="usc" parsable-cite="usc/22/2504">22 U.S.C. 2504(a)</external-xref>) is amended—</text><paragraph id="H9B8010B794844BB0B713605E6790480F"><enum>(1)</enum><text>in the first sentence, by striking <quote>citizens and nationals of the United States</quote> and inserting <quote>citizens, nationals, and lawful permanent residents of the United States</quote>; and</text></paragraph><paragraph id="HE9AAD78D5A424843BBFED3F512414F84"><enum>(2)</enum><text>in the fourth sentence, by striking <quote>or color.</quote> and inserting <quote>color, or status as a refugee, asylee, or other lawfully admitted alien.</quote>.</text></paragraph></subsection><subsection id="HD403B101756E4AAFA5B05954413BFF8B"><enum>(c)</enum><header>Regularity of payments of monthly stipends</header><text display-inline="yes-display-inline">The Director of the Peace Corps shall take such steps as may be necessary to ensure that Peace Corps volunteers receive stipends on a regular and predictable basis (and, to the maximum extent practicable, on the same numerical day of each month), including in the event of a temporary partial or complete government shutdown.</text></subsection><subsection id="H2C0F94791E45496580008A732FBD7065"><enum>(d)</enum><header>Extended health care</header><paragraph id="HB7EC562B080A4578B198BDAA7A1FD7BB"><enum>(1)</enum><header>1-year eligibility for health benefits</header><text>Subchapter VIII of title 38, United States Code, is amended by adding at the end the following new section:</text><quoted-block style="USC" display-inline="no-display-inline" id="H47C4D3526DC740FAB3847B420976B358"><section id="H4F5A5231EAD94A0CAFA7EA5BD1C181DA"><enum>1789A.</enum><header>Former Peace Corps volunteers</header><text display-inline="no-display-inline">During the one-year period beginning on the day after the final day of the service of a Peace Corps volunteer, the Secretary shall make available to such former volunteer such hospital care or medical services as the former volunteer may elect to receive at a medical facility of the Department of Veterans Affairs. The cost of any care or services furnished under this section to such former volunteer shall be reimbursed at such rates as may be agreed upon by the Secretary and the Director of the Peace Corps, based on the cost of the care or service furnished and in accordance with health care otherwise provided to volunteers under section 5(e) of the Peace Corps Act. Such former volunteers may decline to receive any of the health benefits authorized under this section.</text></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="HE71BC168665D4C40966465FFCBE24DE4"><enum>(2)</enum><header>Conforming amendments</header><text>Section 5(e) of the Peace Corps Act (<external-xref legal-doc="usc" parsable-cite="usc/22/2504">22 U.S.C. 2504(e)</external-xref>) is amended—</text><subparagraph id="H1EBA21B2BBEF4D3FAC4272EA9A6E761E"><enum>(A)</enum><text>by inserting after the first sentence the following new sentence: <quote>Former volunteers shall also be entitled to such hospital care and medical services as may be provided in accordance with section 1789A of title 38, United States Code.</quote>; and</text></subparagraph><subparagraph id="HD559D9F2434C4ECEAC0FCB7AAC8D2E42"><enum>(B)</enum><text display-inline="yes-display-inline">in the second sentence, by inserting <quote>(other than health care provided in accordance with such section 1789A)</quote> after <quote>such health care</quote>.</text></subparagraph></paragraph><paragraph id="HFCCD34898DF5415589A46A2BE38D20A6"><enum>(3)</enum><header>Clerical amendment</header><text>The table of sections for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/38/17">chapter 17</external-xref> of title 38, United States Code, is amended by adding after the item relating to section 1789 the following new item:</text><quoted-block style="USC" display-inline="no-display-inline" id="H0C7D1D651A994BEDA462FE044FCCEC7D"><toc regeneration="no-regeneration"><toc-entry level="section">1789A. Former Peace Corps volunteers.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="H02EDFBF63CC044798C29E2E6F63F3335"><enum>(e)</enum><header>Readjustment allowances for volunteers and volunteer leaders</header><text>Section 5 of the Peace Corps Act (<external-xref legal-doc="usc" parsable-cite="usc/22/2504">22 U.S.C. 2504</external-xref>) is amended—</text><paragraph id="H2A2D7C2CD4E443F68EFB2FC36EEC7F47"><enum>(1)</enum><text>in subsection (b), by striking <quote>insure their health</quote> and inserting <quote>ensure their safety, their health, and</quote>;</text></paragraph><paragraph id="HB08B03F5232F483C80464842C97DC908"><enum>(2)</enum><text>in subsection (c)—</text><subparagraph id="HAACC801BEB8C4CD0BCD0DDA6C55BD8FD"><enum>(A)</enum><text>by striking <quote>$125</quote> and inserting <quote>$425</quote>;</text></subparagraph><subparagraph id="HCBB946D1C6D14389B8523F58D90E7ED2"><enum>(B)</enum><text>by striking <quote>his</quote> each place such term appears and inserting <quote>the volunteer’s</quote>;</text></subparagraph><subparagraph id="H5C95E5768B474E2297BD5A44D7CED3A1"><enum>(C)</enum><text>by striking <quote>he</quote> and inserting <quote>the volunteer</quote>; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id40f790d5526c48009649986d482c0886"><enum>(D)</enum><text>by adding at the end the following: <quote>The amount of the readjustment allowance authorized under this subsection may be periodically adjusted by the Director of the Peace Corps to reflect the percentage increase (if any) in the Consumer Price Index.</quote>;</text></subparagraph></paragraph><paragraph id="H3521F66A9D4D4CD091406C62C7678D17"><enum>(3)</enum><text>by redesignating subsection (e), as amended by subsection (b)(2) of this Act as subsection (d);</text></paragraph><paragraph id="H4FD8D6C367414D98B34609AB2A865307"><enum>(4)</enum><text>by inserting after subsection (d), as so amended and redesignated, the following:</text><quoted-block style="OLC" id="HC5DF3BBA63304AF49083B143812B5681"><subsection id="H859BAAEFD0934F1190EF14DDF7ABFFEF"><enum>(e)</enum><text>The Director shall consult with health experts outside of the Peace Corps, including experts licensed in the field of mental health, and follow guidance by the Centers for Disease Control and Prevention regarding the prescription of medications to volunteers.</text></subsection><after-quoted-block>;</after-quoted-block></quoted-block></paragraph><paragraph id="H9F5C2110672542DBAF48F1E0DC9630C9"><enum>(5)</enum><text>in subsection (h), by striking <quote>he</quote> and inserting <quote>the President</quote>;</text></paragraph><paragraph id="H03E1226E45BF43D29C31C042FF2363D4"><enum>(6)</enum><text>in subsection (n)(2)—</text><subparagraph id="H2849EDD7E03940C8A24F7FEE673BEFB4"><enum>(A)</enum><text>by striking <quote>subsection (e)</quote> each place such term appears and inserting <quote>subsection (d)</quote>; and</text></subparagraph><subparagraph id="H84E30ACC5FE3432A9775F8129E4EDE5A"><enum>(B)</enum><text>by striking <quote>he</quote> and inserting <quote>the President</quote>;</text></subparagraph></paragraph><paragraph id="H077524D3D96A42209BF860DEC6DC5D0E"><enum>(7)</enum><text>in subsection (o), by striking <quote>his</quote> each place such term appears and inserting <quote>the volunteer’s</quote>; and</text></paragraph><paragraph commented="no" id="H751D41E3811E49F5A46F6B171E76F81C"><enum>(8)</enum><text>by adding at the end the following new subsection:</text><quoted-block style="OLC" id="HABA6513571844AB39ADAFE02BE406B96"><subsection commented="no" id="HDA79924410124CA5903C8D17435EC9B9"><enum>(q)</enum><header>Suspension of payments and accrual of interest on federal loans during service</header><paragraph commented="no" id="HD1B087AD5AD74AA7871F11D9241B15A8"><enum>(1)</enum><header>In general</header><text>If a volunteer receives a loan made under part D of title IV of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1087a">20 U.S.C. 1087a et seq.</external-xref>) before commencing service in the Peace Corps—</text><subparagraph commented="no" id="H5659489B32324C1D946649B59463BCA9"><enum>(A)</enum><text>all payments due for such loans shall be suspended; and</text></subparagraph><subparagraph commented="no" id="HD51B6ED24EC541499231AE1B1CEBDE61"><enum>(B)</enum><text>interest shall not accrue on such loan for the duration of such service.</text></subparagraph></paragraph><paragraph commented="no" id="H12B47B041C2F490E9CEFF4271ADE3D19"><enum>(2)</enum><header>Deferment or forbearance</header><text>Notwithstanding any other provision of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1001">20 U.S.C. 1001 et seq.</external-xref>), the Secretary of Education shall deem each month for which a loan payment was—</text><subparagraph commented="no" id="H88DFFA2ABD804BB98D6AF643E9745D24"><enum>(A)</enum><text>suspended under this subsection; or</text></subparagraph><subparagraph commented="no" id="H762EE246B1F9434AB66DE7BBC64B87DC"><enum>(B)</enum><text>subject to a deferment or forbearance under the Higher Education Act of 1965, as if the borrower of the loan had made a payment for the purpose of any loan forgiveness program or loan rehabilitation program authorized under part B or D of title IV of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1071">20 U.S.C. 1071 et seq.</external-xref> and 1087a et seq.) for which the borrower would have otherwise qualified.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="HCF5C6B9196384732A8307CB9445D228D"><enum>(f)</enum><header>Nontaxable status for readjustment allowances</header><text display-inline="yes-display-inline">Notwithstanding any other provision of the Internal Revenue Code of 1986, a readjustment allowance received pursuant to section 5(c) of the Peace Corps Act (<external-xref legal-doc="usc" parsable-cite="usc/22/2504">22 U.S.C. 2504(c)</external-xref>), as amended by subsection (e)(2) of this section, shall not be subject to taxation under chapter 1 of such Code.</text></subsection></section><section id="HBCB749D905A24F019EA8A37B6D4E08EB"><enum>3.</enum><header>Expanded benefits for AmeriCorps volunteers</header><subsection id="HFC0E8E6773474C92ADADCAD9B10F2D2B"><enum>(a)</enum><header>Increase in national service positions</header><text display-inline="yes-display-inline">Notwithstanding any provision of the national service laws, on or after the date of enactment of this Act, not fewer than 500,000 national service positions shall be available under the national service programs authorized under such laws.</text></subsection><subsection id="HAA9FDA9CCFAB409DABA5C0F0989D7D9C"> <enum>(b)</enum> <header>Increase in living allowance</header> <text display-inline="yes-display-inline">Notwithstanding section 140 of the National and Community Service Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12594">42 U.S.C. 12594</external-xref>) or any other provision of the national service laws, any individual serving in a national service program authorized under a national service law shall receive a living allowance that is not less than 200 percent of the poverty line (as defined in section 673(2) of the Community Services Block Grant Act (<external-xref legal-doc="usc" parsable-cite="usc/42/9902">42 U.S.C. 9902(2)</external-xref>)) and adjusted by the Corporation for National and Community Service in the manner described in such section.</text>
 </subsection><subsection id="H4384E7CFAEDE41A098BB662BA89F2C8D"><enum>(c)</enum><header>Extended non-Competitive eligibility</header><text display-inline="yes-display-inline">Notwithstanding any other law, rule, or regulation, the head of any agency in the Executive branch may noncompetitively appoint, to a competitive service position at such agency, any individual who is certified by the Corporation for National and Community Service as having satisfactorily completed service in a national service program authorized under a national service law. Such an individual may not be appointed under the authority provided under this section after the date that is 3 years after the date such individual so completes such service.</text></subsection><subsection id="HBAADF9B656204DA384CC06283C62C842"><enum>(d)</enum><header>1-Year eligibility for health benefits</header><text display-inline="yes-display-inline">Notwithstanding section 140 of the National and Community Service Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12594">42 U.S.C. 12594</external-xref>) or any other provision of the national service laws, during the one-year period beginning on the day after the final day of a participant in a national service program authorized under a national service law, the Corporation for National and Community Service shall provide such former participant, at no cost to such participant, with the health care policy such participant received during the term of service in such program.</text></subsection><subsection id="H269A16AA421549EA989586A37BC4CF17"><enum>(e)</enum><header>Doubling of the Segal AmeriCorps Education Award</header><text display-inline="yes-display-inline">Section 147(a) of the National and Community Service Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12603">42 U.S.C. 12603(a)</external-xref>) is amended by inserting <quote>twice</quote> before <quote>the maximum</quote>.</text></subsection><subsection id="H783C8C5D58D34CCFA1F5C0DF3494EFF8"><enum>(f)</enum><header>Use of the Segal Americorps Education Award</header><text>Section 148(a)(4) of the National and Community Service Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12604">42 U.S.C. 12604(a)(4)</external-xref>) is amended by inserting before the semicolon at the end the following: <quote>, or for the purpose of obtaining a recognized post-secondary credential (as defined in section 3 of the Workforce Innovation and Opportunity Act (<external-xref legal-doc="usc" parsable-cite="usc/29/3102">29 U.S.C. 3102</external-xref>)</quote>.</text></subsection><subsection id="HEE533A1CCE1C4E789642510ACF91BE4C"> <enum>(g)</enum> <header>Suspension of payments and accrual of interest on Federal loans during service</header> <paragraph commented="no" id="HCA01F93A35FE4402832A717AAA26A4F7"> <enum>(1)</enum> <header>In general</header> <text>Notwithstanding any provision of a national service law, if an individual receives a loan made under part D of title IV of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1087a">20 U.S.C. 1087a et seq.</external-xref>) before commencing service in a national service program under a national service law—</text>
          <subparagraph commented="no" id="H024A60734B91486AABB1EE296E666EE2">
            <enum>(A)</enum>
 <text>all payments due for such loans shall be suspended; and</text> </subparagraph> <subparagraph commented="no" id="H8B9FF5F127B34A10BC7615AB0F84097C"> <enum>(B)</enum> <text>interest shall not accrue on such loan for the duration of such service.</text>
          </subparagraph>
        </paragraph>
        <paragraph commented="no" display-inline="no-display-inline"
          id="HD3537F86CE9448B382504D1827B4B41A">
          <enum>(2)</enum>
          <header>Deferment or forbearance</header>
 <text>Notwithstanding any other provision of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1001">20 U.S.C. 1001 et seq.</external-xref>), the Secretary of Education shall deem each month for which a loan payment was—</text>
          <subparagraph commented="no" id="H86C34910232F47F68F83B3D6056FA745">
            <enum>(A)</enum>
 <text>suspended under this subsection; or</text> </subparagraph> <subparagraph commented="no" id="H579704353DB04F5A95CC23BAE8B92D7C"> <enum>(B)</enum> <text>subject to a deferment or forbearance under the Higher Education Act of 1965, as if the borrower of the loan had made a payment for the purpose of any loan forgiveness program or loan rehabilitation program authorized under part B or D of title IV of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1071">20 U.S.C. 1071 et seq.</external-xref> and 1087a et seq.) for which the borrower would have otherwise qualified.</text>
          </subparagraph>
        </paragraph>
 </subsection><subsection id="HA06749DD590841A4B694421D61A3F1AA"><enum>(h)</enum><header>Non-Discrimination based on certain immigration statuses</header><text display-inline="yes-display-inline">Notwithstanding any provision of a national service law, a refugee, asylee, or other lawfully admitted alien may not be prohibited from serving in a national service program authorized under such a law, or receiving an education benefit for such service, on the basis of such status.</text></subsection><subsection id="H17BBFAB267494036BBF81DC180E4C6ED"><enum>(i)</enum><header>Planning grants for underserved communities</header><text display-inline="yes-display-inline">Notwithstanding any provision of a national service law, the Corporation for National and Community Service may award planning grants to underserved communities to enable such communities to develop the capacity to carry out national service programs under national service laws. Any matching fund requirements under the national service laws shall be waived for the first 2 years during which any such community carries out such a national service program.</text></subsection><subsection id="id13e687cd0c074592bd6a7bcf71871d9e"><enum>(j)</enum><header>Availability of shorter term of service</header><text>Notwithstanding sections 139(b), 146, and 147 of the National and Community Service Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12593">42 U.S.C. 12593(b)</external-xref>, 12602, and 12603), the Corporation for National and Community Service may determine the number of hours required to successfully complete any term of service in AmeriCorps that is less than 1,700 hours. Any reduction of the required term of service below 1,700 hours shall include a corresponding reduction in the amount of any national service educational award that may be available under subtitle D of title I of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/12601">42 U.S.C. 12601 et seq.</external-xref>) with regard to such service.</text></subsection><subsection id="H7722553A07424CAE8414B5F189F1E179"><enum>(k)</enum><header>National service laws defined</header><text>In this section, the term <term>national service laws</term> has the meaning given such term in section 101 of the National and Community Service Act of 1990 (<external-xref legal-doc="usc" parsable-cite="usc/42/12511">42 U.S.C. 12511</external-xref>).</text></subsection></section><section id="HFB05B51F0E684890B04F36CB854628BE"><enum>4.</enum><header>Public service loan forgiveness</header><text display-inline="no-display-inline">Section 455(m)(3)(B) of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1087e">20 U.S.C. 1087e(m)(3)(B)</external-xref>) is amended—</text><paragraph id="H570BE40E7DB04D5F91A41C6F14059ACD"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>or</quote> at the end of clause (i);</text></paragraph><paragraph id="H0C5087EC5B204CB885C4F7CE11B94111"> <enum>(2)</enum> <text>in clause (ii), by striking the period at the end and inserting <quote>; or</quote>; and</text>
 </paragraph><paragraph id="HF5674DB2029142679A68997038D67078"><enum>(3)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HC9B7B4F815FB4EA78A0F821DDC0FF915"><clause id="H70F8CD1C9A2C415EB18146DAE126DA99"><enum>(iii)</enum><text display-inline="yes-display-inline">serving, on a full-time basis, 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 (<external-xref legal-doc="usc" parsable-cite="usc/42/12511">42 U.S.C. 12511</external-xref>)) or as a Peace Corps volunteer.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section><section id="HCBFD4D8BB6034D778E159B61509FC303"><enum>5.</enum><header>Exclusion from gross income of certain payments for national service</header><subsection id="H5377C051EC8245E6815C73F9204ABABE"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part II of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HEB041FF9D66D4B3B96D5DB31E0B9DAB4"><section id="HF9D3A86088E84E4F97E8528448201B32"><enum>139J.</enum><header>Certain payments for national service</header><text display-inline="no-display-inline">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 (<external-xref legal-doc="usc" parsable-cite="usc/42/12601">42 U.S.C. 12601 et seq.</external-xref>) 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 (<external-xref legal-doc="usc" parsable-cite="usc/42/12511">42 U.S.C. 12511</external-xref>)).</text></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="HA397A3602A9A4F1BB60C4B346860B18F"><enum>(b)</enum><header>Clerical amendment</header><text>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:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HF58986AC6FA541C4A4BF01EE5C891E16"><toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="HEB041FF9D66D4B3B96D5DB31E0B9DAB4" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"><toc-entry idref="HF9D3A86088E84E4F97E8528448201B32" level="section">Sec. 139J. Certain payments for national service.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H3E172C2BA80440759580603D155E8691"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.</text></subsection></section></legis-body></bill>

