Exclusion from gross income of certain payments for national service

(a) In general Part II of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: 139J. Certain payments for national service In the case of an individual, gross income shall not include any amount received under a national service educational award under subtitle D of title I of the National and Community Service Act of 1990 (42 U.S.C. 12601 et seq.) or any living allowance provided to such individual during participation in a national service program authorized under a national service law (as defined in section 101 of the National and Community Service Act of 1990 (42 U.S.C. 12511)).. (b) Clerical amendment The table of sections for part II of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Certain payments for national service.. (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.