[Congressional Record (Bound Edition), Volume 147 (2001), Part 2]
[Extensions of Remarks]
[Page 3126]
[From the U.S. Government Publishing Office, www.gpo.gov]



                       SENIOR VOLUNTEER SERVICES

                                 ______
                                 

                          HON. RICHARD E. NEAL

                            of massachusetts

                    in the house of representatives

                        Wednesday, March 7, 2001

  Mr. NEAL of Massachusetts. Mr. Speaker, I am introducing today 
legislation with Messrs. Tierney, McGovern, Capuano and Markey to allow 
the 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 one 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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