I 111th CONGRESS 1st Session H. R. 1596 IN THE HOUSE OF REPRESENTATIVES March 18, 2009 Mr. Lewis of Georgia (for himself, Mr. Boustany, Mr. Rangel, Mr. McDermott, Mr. Stark, Ms. Matsui, Mr. Price of North Carolina, Mr. Platts, Ms. Berkley, Mr. Blumenauer, Mr. Doggett, Mr. Sarbanes, Mr. Farr, Ms. Shea-Porter, Mr. Moran of Virginia, Mr. Grijalva, Mr. Yarmuth, Ms. Schakowsky, Mr. Welch, Mr. Higgins, Mr. Etheridge, Mr. Davis of Illinois, Mr. Pomeroy, Mr. Upton, Mr. Carnahan, Ms. Sutton, Ms. Hirono, Ms. DeLauro, Mr. Fattah, Mr. Van Hollen, Mr. Gonzalez, and Mr. Massa) 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 2009.

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.