II 111th CONGRESS 2d Session S. 3857 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.

1.

Short title

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

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.