[Congressional Record Volume 149, Number 72 (Wednesday, May 14, 2003)]
[Extensions of Remarks]
[Page E947]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


      MODEST INCOME FOR VOLUNTEER WORK IN ELDER SERVICES CORPS IN 
                   MASSACHUSETTS SHOULD NOT BE TAXED

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                          HON. RICHARD E. NEAL

                            of massachusetts

                    in the house of representatives

                        Wednesday, May 14, 2003

  Mr. NEAL of Massachusetts. Mr. Speaker, I am pleased to introduce 
legislation today with my colleagues Representatives Capuano, Delahunt 
and Markey, to allow an exclusion from gross income of stipends 
received by persons over the age of 60 for volunteer services performed 
under a qualified State program.
  The Elder Services Corps in the State of Massachusetts was created in 
1973. It is composed of individuals at least 60 years of age and allows 
volunteers to assist in meeting the needs of the elderly population of 
the Commonwealth. Individuals enroll for 1 year at a time, and are 
required to volunteer 18 hours per week or 72 hours per month, and 
receive a stipend of $130 a month. The program is 100 percent State 
funded.
  Mr. Speaker, I see no reason why the modest income received for this 
volunteer service should be subject to tax, especially employment 
taxes. I hope Congress will act on this legislation this year, and 
provide an additional incentive for an expansion of this program in 
Massachusetts, and its adoption by other States.

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