I 111th CONGRESS 2d Session H. R. 5244 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.

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.