National Service for America’s Future program

(a) In general Title I of the National and Community Service Act of 1990 (42 U.S.C. 12511 et seq.) is amended by adding at the end the following: K National Service for America’s Future program 199O. Purpose; definitions (a) Purpose The purposes of the National Service for America’s Future program established under section 199P(a) are to— (1) create paid service-to-career pathways into jobs that require human judgment, trust, physical presence, communication, empathy, and relationship-based work; and (2) benefit participants, States, employers, and communities by— (A) creating paid on-ramps into human-centered jobs for early-career workers, displaced workers, unemployed or underemployed workers, individuals returning to the workforce, and mid-career workers seeking to move into less artificial intelligence-exposed fields; (B) integrating national service with the Workforce Innovation and Opportunity Act (29 U.S.C. 3101 et seq.), so participants can be connected to a one-stop center, screened for eligibility and co-enrolled (as eligible) in programs under such Act, and referred to eligible providers of training services under section 122 of such Act (29 U.S.C. 3152), apprenticeship programs, pre-apprenticeships, community colleges, and employment pathways; (C) requiring a documented workforce outcome for every funded position, such as placement in or credit towards an apprenticeship program, pre-apprenticeship completion, an industry-recognized credential, certification, licensure support, clinical or supervised practice hours, postsecondary credit, or employment in an eligible service field; and (D) helping States address workforce shortages in human-facing and community-serving fields while allowing State Commissions and State boards to tailor plans to State and regional labor-market needs. (b) Definitions For purposes of this subtitle: (1) Artificial intelligence; Artificial Intelligence Horizon Fund; Artificial Intelligence Advisory Council The terms artificial intelligence, Artificial Intelligence Horizon Fund, and Artificial Intelligence Advisory Council have the meanings given such terms in section 3 of the Make AI Work for Americans Act. (2) Apprenticeship program The term apprenticeship program means an apprenticeship registered under the Act of August 16, 1937 (commonly known as the National Apprenticeship Act; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.). (3) Eligible host site (A) In general Except as provided in subparagraph (B), the term eligible host site means any entity operating in an eligible service field that is a nonprofit entity, public agency, institution of higher education (as defined in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001)), public health entity, care provider, education provider, or business organized for profit that is approved by a State under section 199Q(e). (B) Exclusions The term eligible host site does not include any entity that is— (i) a business organized for profit, other than such a business that is approved by a State under section 199Q(e); (ii) a partisan political organization; (iii) an organization engaged in religious activities, unless the service of a participant with such entity would not involve— (I) giving religious instruction; (II) conducting worship services; (III) providing instruction as part of a program that includes mandatory religious education or worship; (IV) constructing or operating facilities devoted to religious instruction or worship or maintaining facilities primarily or inherently devoted to religious instruction or worship; or (V) engaging in any form of proselytization; (iv) a nonprofit organization that fails to comply with the restrictions contained in section 501(c) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)), except that nothing in this subparagraph shall be construed to prevent participants with such entity from engaging in advocacy activities undertaken at their own initiative; or (v) an organization that has been found by the National Labor Relations Board or Federal Labor Relations Authority to have violated the National Labor Relations Act or title 5, United States Code, respectively, within the preceding 5 years. (4) Eligible service field The term eligible service field includes any human-facing and community-serving sector. (5) Local board The term local board has the meaning given such term in section 3 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102). (6) One-stop center The term one-stop center has the meaning given such term in such section of such Act. (7) Secretary The term Secretary means the Secretary of Labor. (8) Service-to-career pathway The term service-to-career pathway means a paid service placement for a participant in an activity funded under section 199Q, at an eligible host site in an eligible service field, that provides meaningful and occupation-relevant training, skill development, or work-based learning and results in a documented workforce outcome, including— (A) placement in a registered apprenticeship program or completion, or credit toward completion, of such a program; (B) completion of a high-quality pre-apprenticeship program; (C) obtaining an industry-recognized credential; (D) obtaining a State or nationally recognized certification; (E) obtaining licensure or licensing exam preparation; (F) obtaining clinical, practicum, or supervised practice hours; (G) obtaining credit from a public institution of higher education (as defined in section 101(a) of the Higher Education Act (20 U.S.C. 1001(a))); (H) obtaining employment; or (I) another recognized workforce outcome approved by the Artificial Intelligence Advisory Council under the national program framework. (9) State board The term State board has the meaning given such term in such section of such Act. 199P. Establishment of National Service for America’s Future program (a) In general There is established a National Service for America’s Future program as provided under this subtitle. (b) Program framework The Artificial Intelligence Advisory Council shall establish a national program framework for applications by States under section 199Q that establishes minimum standards and outcomes (while providing States flexibility to design pathways appropriate to State and regional workforce needs, eligible service fields, participant populations, and occupations), including— (1) national priorities for service-to-career pathways, based on occupations and eligible service fields experiencing a shortage of workers throughout the United States, which a State may consider addressing in the National Service for America’s Future plan of the State; (2) expectations regarding the training or reskilling the State shall provide participants as part of a service placement regarding— (A) durable skills; and (B) as appropriate to the service-to-career pathway, occupation, or eligible service field— (i) artificial intelligence literacy; (ii) artificial intelligence fluency; and (iii) other relevant digital or technological skills; (3) requirements for coordination and integration, as appropriate, of activities carried out by a State under the grant program with programs under the Workforce Innovation and Opportunity Act, while providing States flexibility in the mechanisms used to achieve such integration based on participant needs, pathway design, and existing State and local workforce systems; (4) recognized workforce outcomes for service-to-career pathways under section 199O(b)(8)(I); (5) national guardrails for such States for purposes of establishing the amount that an eligible host site that supports a paid service placement of a participant will be required to provide as a cost-share amount for the participant (which may include a process for the State to waive, reduce, or increase such amount based on the capacity and resources for the eligible host site, including for an eligible host site that is small, in a rural area, associated with an Indian tribe, a nonprofit, in a high-poverty area, or otherwise is underresourced); (6) requirements and procedures relating to— (A) States that elect to coordinate with one or more other States, including through joint solicitations, shared review of applications for subgrants, joint agreements with eligible host sites, or coordinated support of a common host site, and the manner in which each such State remains accountable for the amounts provided to such State under section 199Q; and (B) host sites or subgrantees that receives a subgrant under section 199Q(d)(3) that seek to carry out activities under this subtitle in more than one State, including a common format for the organizational, financial, and past performance information required of such an entity, which a State shall accept in lieu of any State-specific format for such information, and a common format for reporting by such an entity; and (7) requirements for State reporting metrics for purposes of the report under section 199T(a). (c) Updates for national priorities The Artificial Intelligence Advisory Council shall review and annually update the priorities under subsection (b)(1). (d) Rule of construction Nothing in this subtitle shall be construed to require a State to use a single service placement or program model or to prohibit a State from supporting individual placement, cohort-based, crew-based, intermediary, apprenticeship, or pre-apprenticeship models or other service-to-career pathway models under this subtitle that otherwise satisfy the requirements under this section. 199Q. National Service for America’s Future grants (a) In general Subject to the availability of funds allocated from the Artificial Intelligence Horizon Fund for purposes of awarding grants under this subtitle, the Corporation shall, in accordance with the formula under subsection (c), award grants to States with an approved application under subsection (b) to carry out the activities described in subsection (d). (b) Application (1) In general For each State that submits an application under this subsection for a grant under subsection (a), the Corporation and the Secretary shall jointly— (A) approve such application if the application satisfies the requirements of the national program framework established under section 199P(b); or (B) if the Corporation and Secretary determines the application is unsatisfactory, reject such application, notify the State Commission of the State of the reasons for the rejection, and provide such State with reasonable opportunity to revise (with technical assistance from the Corporation and Secretary, if appropriate) and resubmit such application. (2) Requirements A State seeking a grant under subsection (a) shall, through the State Commission of the State acting jointly with the State board and State workforce agency of the State, submit an application to the Corporation and the Secretary at such time, in such manner, and containing such information as the Corporation may reasonably require, including— (A) a National Service for America’s Future plan that— (i) describes how the State intends to use the grant, in accordance with the national program framework established under section 199P(b), to support paid service placements of participants in the program in service-to-career pathways; (ii) describes the criteria the State will use to approve eligible host sites under subsection (d)(2) and the terms the State will require in an agreement with each such site, including— (I) requirements relating to supervision, training, workplace safety, and nondiscrimination; and (II) the amount, in accordance with the national guardrails established in the national program framework, that the site will be required to provide as a cost-share amount for the participant; (iii) identifies the eligible service fields the State will support under the plan, and describes how the State selected such fields, including the State and regional labor market data on which the State relied; (iv) describes the terms of service for participants under the plan, including the minimum and maximum number of service hours for such terms; (v) describes how the State will recruit and select participants, including how the State will apply the priorities described in section 199R(b); and (vi) describes how the State will provide the training described in section 199P(b)(2), including the entities that will provide such training; (vii) describes how the State will verify and document the workforce outcomes described in section 199O(b)(8), including the documentation the State will require; (viii) describes the entities to which the State will provide subgrants under subsection (d)(3), the purposes for which such subgrants will be provided, and how funds will flow to participants through such subgrants; (ix) describes the standards the State will use to determine which participants receive the benefits and supportive services described in section 199R(c)(1)(B) and how the State will apply such standards consistently; (x) describes the entities the State consulted in developing the plan, including employers, labor organizations, community colleges, Indian tribes, and community-based organizations; and (xi) specifies the period covered by the plan and the process by which the State may modify the plan; and (B) a certification or concurrence by the State board that the National Service for America’s Future plan is aligned with the workforce needs of the State and the programs of the State under the Workforce Innovation and Opportunity Act, including a description of how activities under the plan will— (i) connect such participants to local boards and one-stop centers; (ii) screen such participants for eligibility to participate in programs under the Workforce Innovation and Opportunity Act and, if eligible and appropriate to advance the participant’s service-to-career pathway, facilitate co-enrollment in such programs; (iii) connect such participants with eligible providers of training services under section 122 of such Act (29 U.S.C. 3152), apprenticeship programs, pre-apprenticeships, community colleges, employers, labor organizations, or public-sector hiring pathways; and (iv) provide that participation count, as applicable, as work-based learning, work experience, on-the-job training, participation in a career pathway, participation in a pre-apprenticeship, or measurable skill gain. (3) Relationship to State national service plan (A) In general A State may submit the National Service for America’s Future plan described in paragraph (2)(A) as part of, or as an addendum to, the national service plan of the State prepared under section 178(e)(1). (B) Rule of construction The Corporation or Secretary may not require submission of the National Service for America’s Future plan as part of, or as an addendum to, such national service plan as a condition of approval of an application under paragraph (1). (c) Grant formula (1) Approved State For purposes of this subsection, the term approved State means a State with an application to receive a grant under this section that has been approved under subsection (b)(1)(A). (2) Reservation of funds Of the total amount received from the Artificial Intelligence Horizon Fund and allocated for use under this subtitle for a fiscal year, the Corporation— (A) shall reserve— (i) 1 percent of such amount for grants under this section to approved States that are the United States Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, of which such amount shall be allotted for a grant to each such approved State for a fiscal year in an amount that bears the same ratio to 1 percent of such amount for that fiscal year as the population of the approved States bears to the total population of the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands; and (ii) 5 percent of such amount for grants under this section to Indian tribes; and (B) may reserve not more than 2 percent of the amount that remains from total amount after the reservations under subparagraph (A) for use by the Corporation and the Secretary for the costs of administering this subtitle, including technical assistance, evaluation, and the reports required under section 199T. (3) Allotment to approved States on formula basis The Corporation shall allot the amount received from the Artificial Intelligence Horizon Fund and allocated for use under this subtitle for a fiscal year that is not reserved under paragraph (2) (referred to in this subsection as the unreserved funds), for grants under this section to approved States that are one of the several States, the District of Columbia, or the Commonwealth of Puerto Rico in an amount that (excepted as provided in paragraph (4)) bears the same ratio of the unreserved funds for the fiscal year as the population of the State bears to the total population of the several States, the District of Columbia, and the Commonwealth of Puerto Rico. (4) Minimum amount for formula (A) In general Notwithstanding paragraph (3), the minimum grant made available to any approved State described in such paragraph from the unreserved funds under such paragraph for a fiscal year shall be the greater of— (i) the amount published under subparagraph (B) for purposes of the fiscal year; or (ii) 0.5 percent of the total amount of the unreserved funds for the fiscal year. (B) Minimum amount publication Not later than 90 days before the beginning of any fiscal year that begins after the date of enactment of the Make AI Work for Americans Act, the Artificial Intelligence Advisory Council shall determine and publish the amount for purposes of subparagraph (A)(i) for the fiscal year. (5) Effect of failure to apply If a State fails to apply for, or fails to give notice to the Corporation of its intent to apply for, a grant under this section, or if the application of the State is rejected under subsection (b)(1)(B), the Corporation may use the amount that would have been allotted under paragraph (2) to the State to make reallotments to approved States under this subsection or make grants to other community-based entities that propose to carry out National Service for America’s Future programs in such State or territory. (6) Population determination In determining populations of a State for purposes of this subsection, the Corporation shall use the most recently published data available from the Bureau of the Census that the Corporation determines is appropriate for such purposes. (7) Unawarded tribal funds Any amount reserved under paragraph (2)(B) that is not awarded to an Indian tribe in a fiscal year shall be available to the Corporation and the Secretary to provide technical assistance and support to Indian tribes to apply for and carry out grants under this section. (d) Activities A State that receives a grant under subsection (a) shall, in accordance with the application of the State submitted to the Corporation under subsection (b) and acting through the State Commission as the lead entity in partnership with the State board and State workforce agency of the State, carry out the National Service for America’s Future plan of such State, including by— (1) enrolling eligible individuals under section 199R for participation in a program under that plan through a service-to-career pathway; (2) approving eligible host sites for placement of such individuals; and (3) providing subgrants in accordance with the plan. (e) Host sites organized for profit In carrying out subsection (d), a State may approve a business organized for profit as an eligible host site if the State determines that placement at the business— (1) would be in an eligible service field and responds to a demonstrated State, regional, or community workforce need; (2) provides meaningful training, work-based learning, supervision, and a documented workforce outcome under section 199O(b)(8); (3) provides a public or community benefit in addition to any incidental benefit received by the business; (4) does not displace an existing employee, supplant hiring, or reduce the hours or wages of an existing employee; and (5) meets such additional safeguards as the State determines appropriate. (f) Administration (1) State Except as provided in paragraph (3), a State that receives a grant under subsection (a) may use not more than 10 percent of the amount provided to a State under this section to pay for administrative costs incurred by the State in carrying out the activities under this section, including for data collection, performance measurement, technical assistance, workforce-system coordination, participant support infrastructure, and oversight. (2) Subgrantees Except as provided in paragraph (3), a subgrantee that receives a subgrant under subsection (d)(3) may use not more than 5 percent of the amount of such subgrant to pay for administrative costs incurred by the entity in carrying out the activities under this section. (3) Reduction after third year (A) In general With respect to any fiscal year following the third fiscal year for which a State receives a grant under subsection (a), the Corporation may apply a percentage lower than the percentage specified in paragraph (1), and a percentage lower than the percentage specified in paragraph (2) with respect to entities receiving subgrants from such State, except that the Corporation may not apply a percentage lower than 5 percent for purposes of paragraph (1) or 3 percent for purposes of paragraph (2). (B) Notice and uniform application The Corporation shall publish any percentage applied under subparagraph (A) not later than 90 days before the beginning of the fiscal year to which it applies and shall apply such percentage on the same terms to each approved State that has received a grant under subsection (a) for more than 3 fiscal years. (g) Grants to Indian tribes (1) In general Subject to this subsection, the Corporation may, using amounts reserved under subsection (c)(2)(A)(ii), award grants to Indian tribes under subsection (a) to carry out the activities described in subsection (d) as if such an Indian tribe was a State receiving a grant under subsection (a). (2) Application (A) In general Subject to subparagraph (B), an Indian tribe may apply for a grant described in paragraph (1) under subsection (b), and the Corporation and Secretary shall approve or reject such application under subsection, as if the Indian tribe was a State seeking a grant under subsection (a). (B) Modification For purposes of an application by an Indian tribe as described under this paragraph— (i) a reference in subsection (b) to the State Commission, State board, or State workforce agency of a State shall be deemed to refer to the Indian tribe; and (ii) in the application of the Indian tribe, in lieu of the certification or concurrence required under subsection (b)(2)(B), the Indian tribe shall include in the application a description of how activities of the Indian tribe will connect participants to one-stop centers, screen participant for eligibility for, and where appropriate to advance the participant’s service-to-career pathway, co-enroll them in, programs under the Workforce Innovation and Opportunity Act (29 U.S.C. 3101 et seq.), and connect them to training providers, apprenticeship programs, and community colleges, including through coordination with any program the Indian tribe operates under section 166 of such Act (29 U.S.C. 3221). (3) Requirements and conditions An Indian tribe that receives a grant described in paragraph (1) shall use the grant funds subject to the same conditions and requirements as grant funds awarded to a State under subsection (a). (h) Rule of construction This subtitle shall not be interpreted to— (1) alter any responsibility of a State workforce agency or any appropriate local workforce entity for determinations of eligibility, enrollment, or administration of programs under the Workforce Innovation and Opportunity Act; or (2) require a State Commission to perform functions assigned under Federal or State law to a State workforce agency, local board, or one-stop operator. 199R. Participants (a) In general In accordance with subsection (b), a State that receives a grant under section 199Q to carry out activities in accordance with the National Service for America’s Future plan of such State may enroll any individual who is not less than 18 years of age as a participant. (b) Priority In selecting individuals for enrollment under subsection (a), a State may prioritize— (1) early-career workers; (2) dislocated workers (as defined in section 3 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102)); (3) unemployed or underemployed workers; (4) mid-career workers seeking to transition into a field that is less exposed to artificial intelligence; (5) veterans; (6) caregivers returning to work; and (7) individuals from rural, Tribal, low-income, or underserved communities. (c) Compensation and benefits (1) In general A participant in activities in a program under the National Service for America’s Future plan of a State shall— (A) from amounts provided to an eligible host site by the State from grant funds under this section and the cost-share amount of the eligible host site in accordance with the plan, receive compensation from the eligible host site supporting the participant for service, training, professional development, coaching, and other required program activities in such program at a wage rate that is not less than— (i) $20 an hour; or (ii) beginning in the first fiscal year beginning after the date of enactment of the Make AI Work for Americans Act and for each fiscal year thereafter, the amount in effect under this subparagraph— (I) increased by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics (or a successor index); and (II) rounded to the nearest multiple of $0.05, if the amount after applying subclause (I) is not a multiple of $0.05; and (B) be eligible, as provided in the plan, for— (i) a completion award; (ii) health care benefits or health coverage assistance, as determined by the Artificial Intelligence Advisory Council; and (iii) supportive services, including transportation, child care, digital access, credentialing costs, licensing fees, exam fees, background checks, and required tools or equipment, as determined by the Artificial Intelligence Advisory Council. (2) Completion award A completion award to a participant under paragraph (1)(B)(i) shall be— (A) in an amount determined by the Artificial Intelligence Advisory Council that is equal to the maximum amount of a Federal Pell Grant under section 401 of the Higher Education Act of 1965 (20 U.S.C. 1070a) that a student eligible for such Grant may receive in the aggregate (without regard to whether the funds are provided through discretionary or mandatory appropriations) for the award year in which the participation of the participant began; (B) pro-rated based on the service hours of the participant in the program under the National Service for America’s Future plan of a State; and (C) paid by the Corporation from amounts allocated from the Artificial Intelligence Horizon Fund for purposes of awarding such awards, upon the participant’s completion of the term of service. (3) Cost sharing In carrying out activities for the placement of a participant in accordance with the National Service for America’s Future plan of a State, an eligible host site shall provide for the cost-share amount associated with such participant as set for such eligible host site in such plan. (d) Criminal history checks (1) In general A State receiving a grant under this subtitle, or an entity receiving a subgrant under section 199Q(d)(3), shall conduct a criminal history check for each individual selected as a participant. (2) Regulations The Corporation shall issue regulations governing checks under paragraph (1) that ensure such checks are effective in protecting the individuals and communities served under this subtitle while minimizing the administrative burden on States, entities receiving subgrants under section 199Q(d)(3), and eligible host sites. (3) Inapplicability Any regulation issued under section 189D shall not apply to a participant. 199S. Matching and cost sharing (a) Use of funds under this subtitle as matching funds Amounts received by a State under section 199Q, or by an entity receiving a subgrant under section 199Q(d)(3), may be used to satisfy any matching, cost sharing, or maintenance-of-effort requirement under this Act or the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4950 et seq.). (b) Limitation The same funds may not be counted to satisfy more than one matching, cost sharing, or maintenance-of-effort requirement as provided under subsection (a). 199T. Reports (a) National reporting The Corporation shall— (1) annually prepare a report regarding the National Service for America’s Future program established by subsection (a) of section 199P that— (A) summarizes— (i) reports submitted by States under the National Service for America’s Future plan of the State in accordance with the national program framework established under subsection (b) of such section; and (ii) outcomes of the program; and (B) includes— (i) information regarding State participation; (ii) information on formula allotments and expenditures; (iii) the number of participants and member service years supported; (iv) data on participant demographics; (v) information on eligible service fields and communities served; (vi) information on eligible service fields and occupations supported; (vii) information on outcomes for integration with programs under the Workforce Innovation and Opportunity Act; (viii) information on credential and workforce outcomes; (ix) information on employment, education, apprenticeship program, and wage outcomes, as available; (x) information on the use of supportive services by participants in such program; (xi) information on technical assistance needs; and (xii) recommendations for improving the program; and (2) submit such report to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Education and Workforce of the House of Representatives. (b) AmeriCorps-Wide participant support and modernization report The Artificial Intelligence Advisory Council, the Corporation, and the Secretary shall jointly— (1) prepare a report that assess options, and identifies any statutory or regulatory barrier that prevents the Corporation or the Secretary from acting, to— (A) raise compensation for full-time service by a participant in any program under this Act; (B) provide or expand health care coverage or health coverage assistance for such participants; (C) improve recruitment and retention for such participants who are facing financial barriers to service; (D) integrate programs under this Act with programs under the Workforce Innovation and Opportunity Act (29 U.S.C. 3101 et seq.); (E) enable programs under this Act, and the training and recognized postsecondary credentials provided through such programs, to be included on a State list of eligible providers of training services under section 122 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3152); (F) strengthen the National Service Trust established under section 145 as a pathway into a career, including options to expand the uses for which a national service educational award may be applied, to align such awards with recognized postsecondary credentials and registered apprenticeship programs and to extend the period during which such an award may be used; (G) increase the time a participant in a program under this Act may spend in education, training, and professional development related to the participant’s service; (H) permit programs under this Act to partner with businesses organized for profit for internships, training placements, and work-based learning that support participant professional development or provide a public benefit; and (I) establish a voluntary credential recognizing durable skills developed through service that is portable to employers; and (2) submit such report to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Education and Workforce of the House of Representatives not later than 360 days after the date of enactment of the Make AI Work for Americans Act. (c) Use of existing systems and measures In carrying out subsection (a), and in establishing requirements for State reporting metrics under section 199P(b)(6), the Corporation shall— (1) use the data collection, grant management, and performance reporting systems used by the Corporation for other programs under the national service laws rather than establishing a separate system for the program under this subtitle; (2) to the maximum extent practicable, use definitions, data elements, and performance measures that are consistent with those used for such other programs and, as appropriate, with the primary indicators of performance described in section 116(b)(2)(A) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3141(b)(2)(A)); and (3) minimize duplicative reporting by States, entities receiving subgrants, and eligible host sites, including by accepting data already reported to the Corporation under other programs under the national service laws.. (b) Table of contents amendment The table of contents in section 1(b) of the National and Community Service Act of 1990 (42 U.S.C. 12501 note) is amended by inserting after the item relating to section 199N the following: Subtitle K—National Service for America’s Future program Sec. 199O. Purpose; definitions. Sec. 199P. Establishment of National Service for America’s Future program. Sec. 199Q. National Service for America’s Future grants. Sec. 199R. Participants. Sec. 199S. Matching and cost sharing. Sec. 199T. Reports. (c) Exclusion from gross income Section 74 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Exception for National Service for America's Future completion awards Gross income shall not include the amount of any completion award paid to an individual in accordance with section 199R(c)(1)(B)(i) of the National and Community Service Act of 1990..