[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4106 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4106

To amend the Internal Revenue Code of 1986 to exclude national service 
                 educational awards from gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 22, 1994

Mrs. Kennelly 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 exclude national service 
                 educational awards from gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION OF NATIONAL SERVICE EDUCATIONAL AWARDS.

    (a) General Rule.--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) National Service Educational Awards.--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.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to amounts received after October 1, 1993.

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