[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5244 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5244

To amend the Internal Revenue Code of 1986 to exclude from gross income 
     amounts received for services by a student at a work-college.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 6, 2010

 Mr. Davis of Illinois (for himself, Mr. Yarmuth, Mr. Roskam, and Mr. 
Davis of Kentucky) 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 from gross income 
     amounts received for services by a student at a work-college.

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

SECTION 1. AMOUNTS RECEIVED FOR SERVICES PROVIDED BY STUDENT AT WORK 
              COLLEGE EXCLUDED FROM GROSS INCOME.

    (a) In General.--Paragraph (2) of section 117(c) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
subparagraph (A), by striking the period at the end of subparagraph (B) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(C) a comprehensive student work-learning-service 
                program (as defined in section 448(e) of the Higher 
                Education Act of 1965 (42 U.S.C. 2756b(e))) operated by 
                a work college (as defined in such section).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after December 31, 
2010.
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