[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3857 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3857

To amend the National and Community Service Act of 1990 to improve the 
           educational awards provided for national service.


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                   IN THE SENATE OF THE UNITED STATES

                           September 28, 2010

 Mr. Dodd (for himself, Mrs. Shaheen, and Mr. Cochran) introduced the 
 following bill; which was read twice and referred to the Committee on 
                 Health, Education, Labor, and Pensions

_______________________________________________________________________

                                 A BILL


 
To amend the National and Community Service Act of 1990 to improve the 
           educational awards provided for national service.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief for National Service 
Act''.

SEC. 2. TREATMENT OF NATIONAL SERVICE EDUCATIONAL AWARD.

    (a) In General.--Section 147 of the National and Community Service 
Act of 1990 (42 U.S.C. 12603) is amended by adding at the end the 
following:
    ``(f) Treatment.--The amount of a national service educational 
award provided or transferred to an individual under this subtitle 
shall not be included in the gross income of the individual for 
purposes of the Internal Revenue Code of 1986.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years ending after the date of enactment of this Act.
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