‘‘(e) NATIONAL SERVICE EDUCATIONAL AWARDS.— 
Gross income shall not include any national service edu-
cational award described in subtitle D of title I of the Na-
tional and Community Service Act of 1990 (42 U.S.C. 
12601 et seq.).’’. 
(b) EXCLUSION OF DISCHARGE OF STUDENT LOAN 
DEBT.—Subsection (f) of section 108 of such Code is 
amended by adding at the end the following new para-
graph: 
‘‘(6) PAYMENTS
UNDER
NATIONAL
SERVICE 
EDUCATIONAL AWARD PROGRAMS.—In the case of 
an individual, gross income shall not include any 
amount received 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.).’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 14. INCOME TAX EXCLUSION FOR LIVING ALLOWANCE. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139G the following new section: 
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‘‘SEC. 139H. LIVING ALLOWANCE FOR NATIONAL SERVICE 
PARTICIPANTS. 
‘‘Gross income does not include the amount of any 
living allowance provided under section 140 of the Na-
tional and Community Service Act of 1990.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by inserting after the 
item relating to section 139G the following new item: 
‘‘Sec. 139H. Living allowance for national service participants.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 15. CONFORMING AMENDMENTS TO THE NATIONAL 
AND COMMUNITY SERVICE ACT OF 1990. 
(a) DEFINITIONS.—Section 101 (42 U.S.C. 12511) 
is amended— 
(1) by striking paragraph (9) and inserting the 
following: 
‘‘(9) DIRECTOR.—The term ‘Director’ means 
the Director of the National and Community Service 
Administration appointed under section 193.’’; 
(2) by striking paragraph (12) and inserting 
the following: 
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‘‘(12) ADMINISTRATION.—The term ‘Adminis-
tration’ means the National and Community Service 
Administration established under section 191.’’; 
(3) by redesignating paragraphs (12), (1) 
through (8), (10), (11), and (9) as paragraphs (1) 
through (12), respectively; and 
(4) by transferring the redesignated paragraphs 
so the paragraphs appear in numerical order. 
(b) SERVICE-LEARNING PROGRAMS.— 
(1) Section 113(a) (42 U.S.C. 12525(a)), sec-
tion 114(c) (42 U.S.C. 12526(c)), and section 
116(a) (42 U.S.C. 12528(a)) are amended, in the 
subsection headings, by striking ‘‘CORPORATION’’ 
and inserting ‘‘ADMINISTRATION’’. 
(2) Section 116(a)(2) (42 U.S.C. 12528(a)(2)) 
is amended, in the paragraph heading, by striking 
‘‘NONCORPORATION’’ and inserting ‘‘NONADMINIS-
TRATION’’. 
(c) NATIONAL SERVICE TRUST PROGRAM.— 
(1) Section 121 is amended— 
(A) in subsection (e)(5)(B) (42 U.S.C. 
12571(e)(5)(B)), in the subparagraph heading, 
by striking ‘‘CORPORATION’’ and inserting ‘‘AD-
MINISTRATION’’; and 
(B) by striking subsection (f). 
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(2) Section 122 (42 U.S.C. 12572) is amend-
ed— 
(A) in subsection (d)(1), in the paragraph 
heading, by striking ‘‘CORPORATION’’ and in-
serting ‘‘ADMINISTRATION’’; and 
(B) in subsection (f)(1)(A)— 
(i) in the subparagraph heading, by 
striking ‘‘CORPORATION’’ and inserting 
‘‘ADMINISTRATION’’; and 
(ii) by striking ‘‘the strategic plan ap-
proved under section 192A(g)(1,)’’ and in-
serting ‘‘the strategic plan recommended 
by the Board during consultation under 
section 193A(b)(1),’’. 
(3) Section 129A(b) (42 U.S.C. 12581a(b)) and 
section 131(f) (42 U.S.C. 12583(f)) are amended, in 
the subsection headings, by striking ‘‘CORPORA-
TION’’ and inserting ‘‘ADMINISTRATION’’. 
(d) NATIONAL SERVICE TRUST.—Section 145 (42 
U.S.C. 12601) is amended, in subsections (a)(2) and 
(d)(1), by striking ‘‘section 196(a)(2)’’ and inserting ‘‘sec-
tion 199P’’. 
(e) NATIONAL CIVILIAN COMMUNITY CORPS.— 
(1) Section 159 (42 U.S.C. 12619) is amend-
ed— 
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(A) in subsection (a)— 
(i) in paragraph (1), by striking ‘‘, in-
cluding those recommended by the Board,’’ 
and inserting ‘‘, after consultation with the 
Board,’’; and 
(ii) by striking paragraph (3) and in-
serting the following: 
‘‘(3) at the election of the Director, carry out 
any other activities recommended by the Board.’’; 
and 
(B) in subsection (b)— 
(i) in paragraph (1), by adding ‘‘and’’ 
at the end; 
(ii) in paragraph (2), by striking ‘‘; 
and’’ and inserting a period; and 
(iii) by striking paragraph (3). 
(2) Section 165(1) (42 U.S.C. 12626(1)) is 
amended by striking ‘‘Board of Directors’’ and in-
serting ‘‘Advisory Board’’. 
(f) ADMINISTRATION.— 
(1) Section 172(b) (42 U.S.C. 12632(b)) is 
amended, in the subsection heading, by striking 
‘‘CORPORATION’’ and inserting ‘‘ADMINISTRATION’’. 
(2) Section 178 (42 U.S.C. 12638) is amend-
ed— 
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