[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1816 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1816

To amend the Internal Revenue Code of 1986 to provide an exclusion from 
            gross income for AmeriCorps educational awards.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 10, 2011

  Mr. Lewis of Georgia (for himself and Mr. Boustany) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide an exclusion from 
            gross income for AmeriCorps educational awards.

    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 ``Segal AmeriCorps Education Award Tax 
Relief Act of 2011''.

SEC. 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.
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