Title: CORPS Act
Policy area: Labor and Employment

Summary:
Cultivating Opportunity and Recovery from the Pandemic through Service Act or the CORPS Act
This bill makes several changes to AmeriCorps programs during the COVID-19 health emergency. Specifically, the bill:
The bill also excludes AmeriCorps living allowance payments and educational awards from taxable income for program participants.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4100 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 4100

   To amend the national service laws to prioritize national service 
programs and projects that are directly related to the response to and 
   recovery from the COVID-19 public health emergency, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 23, 2021

  Mr. Price of North Carolina (for himself, Ms. Matsui, Mr. Cole, Mr. 
Waltz, Mr. Fitzpatrick, Ms. Norton, Ms. Moore of Wisconsin, Mr. Suozzi, 
Ms. Houlahan, Ms. Scanlon, Mr. Larson of Connecticut, Mr. Sarbanes, Mr. 
   San Nicolas, Mr. Evans, Mr. Carson, Ms. Schrier, Mr. Kilmer, Mrs. 
Trahan, Mr. Nadler, Mr. Swalwell, Mr. DeSaulnier, Mr. Lamb, Mr. Meijer, 
 Mr. Kahele, Mr. Auchincloss, Mr. Pocan, Mr. Carbajal, Mr. Taylor, Mr. 
   Harder of California, Mr. Bergman, Mr. Moulton, Ms. Sherrill, Ms. 
Sewell, Mr. Bacon, Mr. Crow, Mr. Neguse, and Mr. Baird) introduced the 
 following bill; which was referred to the Committee on Education and 
Labor, and in addition to the Committee on Ways and Means, for a period 
    to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
   To amend the national service laws to prioritize national service 
programs and projects that are directly related to the response to and 
   recovery from the COVID-19 public health emergency, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cultivating Opportunity and Recovery 
from the Pandemic through Service Act'' or the ``CORPS Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The United States has a strong history of citizen 
        response to national calls to service in order to help the 
        Nation recover in times of crisis.
            (2) More than 80 years ago, the Nation rose to the 
        challenge of the Great Depression with the creation of citizen 
        service programs.
            (3) Millions of participants benefitted from paid 
        employment and opportunities to develop their skills while 
        constructing national parks and public lands infrastructure and 
        producing cultural works still enjoyed today.
            (4) Founded in 1990, the Corporation for National and 
        Community Service today coordinates national service by 
        individuals in the United States across every State and 
        territory, partnering with State-level commissions and 
        supporting locally driven services in partnership with 
        nongovernmental organizations and State governments.
            (5) National service programs provide public health, 
        education, employment training, and nutrition services for 
        which the Nation has a critical need in the current crisis.
            (6) The signature programs of the Corporation for National 
        and Community Service, which are the AmeriCorps State and 
        National, AmeriCorps National Civilian Community Corps, 
        AmeriCorps Volunteers in Service to America (referred to in 
        this Act as ``VISTA''), and National Senior Service Corps 
        programs, can and should be expanded to meet current needs.
            (7) The novel coronavirus pandemic has infected and killed 
        individuals in every State and territory, causing more than 
        31,000,000 cases and 560,000 deaths so far.
            (8) In response, States, Tribal governments, and cities 
        across the country have closed down businesses, schools, and 
        public events, leading to dramatic swings in the economy.
            (9) Millions of people in the United States have filed for 
        unemployment benefits since the start of the pandemic, with 
        unemployment rates peaking at an unprecedented level.
            (10) More than 1 in every 10 adults in the United States 
        has applied for unemployment insurance since the crisis began.
            (11) The pandemic and the associated economic consequences 
        have disproportionately impacted people of color across many 
        States.
            (12) To recover, the Nation needs meaningful employment 
        opportunities, as well as a significant expansion of the human 
        capital working to address community needs around public 
        health, behavioral health, hunger, education, and conservation.
            (13) Experience has demonstrated the centrality of 
        community participation in pandemic response, to overcome 
        stigma and structural barriers and meet the full needs of all 
        members of a diverse community.
            (14) As the Nation works to respond to and recover from the 
        current twin challenges of a public health pandemic and an 
        economic crisis, national service presents a unique opportunity 
        for flexible, locally driven responses to meet State and local 
        employment and recovery needs.

SEC. 3. PURPOSES.

    The purposes of this Act are--
            (1) to provide for annual growth in the number of 
        participants, over 3 years, in national service programs that 
        will provide services in response to the pandemic and economic 
        crisis;
            (2) to ensure that participant allowances cover the 
        reasonable cost of participation and provide participants with 
        economic and educational opportunity;
            (3) to stabilize such national service programs during 
        economic crisis, including by supporting adaptations to service 
        models in light of the crisis; and
            (4) to support opportunities for all individuals in the 
        United States to engage in service, including through the 
        recruitment of increasingly diverse and representative 
        participants.

SEC. 4. DEFINITIONS.

    In this Act:
            (1) National and community service act definitions.--The 
        terms ``approved national service position'', ``Corporation'', 
        ``disadvantaged youth'', ``national service laws'', 
        ``participant'', ``service sponsor'', and ``State Commission'' 
        have the meanings given such terms in section 101 of the 
        National and Community Service Act of 1990 (42 U.S.C. 12511).
            (2) COVID-19 emergency recovery period.--The term ``COVID-
        19 emergency recovery period'' means the period beginning on 
        the date of enactment of this Act and ending at the end of 
        fiscal year 2024.
            (3) High-poverty area.--The term ``high-poverty area'' 
        means a census tract defined as high-poverty by the Bureau of 
        the Census.

SEC. 5. ECONOMIC EQUITY AND OPPORTUNITY.

    (a) Living Allowance.--
            (1) In general.--Notwithstanding section 105(b) of the 
        Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955(b)) and 
        section 140 of the National and Community Service Act of 1990 
        (42 U.S.C. 12594), during the COVID-19 emergency recovery 
        period, the minimum subsistence or living allowance for an 
        individual under section 105 of the Domestic Volunteer Service 
        Act of 1973 and section 140 of the National and Community 
        Service Act of 1990 shall, subject to paragraph (3), be an 
        amount equal to 175 percent of the poverty line (as defined in 
        section 673(2) of the Community Services Block Grant Act (42 
        U.S.C. 9902(2))) for a single individual as expected for each 
        fiscal year.
            (2) Grants for living allowance increases.--Notwithstanding 
        the limits described in subsections (a) and (e) of section 189 
        of the National and Community Service Act of 1990 (42 U.S.C. 
        12645c) or any other limitation imposed by the Corporation, 
        during the COVID-19 emergency recovery period, the Corporation 
        shall, for purposes of paragraph (1), award supplemental grant 
        funds to entities operating a program receiving grant funds 
        under the national service laws (referred to in this paragraph 
        as ``grantees''), including continuing grantees, to--
                    (A) increase the minimum subsistence or living 
                allowance provided under section 105(b) of the Domestic 
                Volunteer Service Act of 1973 (42 U.S.C. 4955(b)) or 
                section 140 of the National and Community Service Act 
                of 1990 (42 U.S.C. 12594); and
                    (B) cover additional costs associated with the 
                increase to the minimum subsistence or living allowance 
                required under paragraph (1).
            (3) Limitation.--
                    (A) In general.--Subject to subparagraph (B), a 
                stipend or allowance under section 105 of the Domestic 
                and Volunteer Service Act of 1973 (42 U.S.C. 4955) or 
                an allowance under section 140 of the National and 
                Community Service Act of 1990 (42 U.S.C. 12594) shall 
                not be increased by this Act unless the funds 
                appropriated for carrying out part A of the Domestic 
                and Volunteer Service Act of 1973 (42 U.S.C. 4951 et 
                seq.) or subtitle C of the National and Community 
                Service Act of 1990 (42 U.S.C. 12571 et seq.), 
                respectively, are sufficient to maintain, for the 
                fiscal year involved, a number of participants to serve 
                under that part A or that subtitle C, respectively, 
                that is at least equal to the number of such 
                participants so serving during the fiscal year 
                preceding such fiscal year involved.
                    (B) Adjustment for insufficient appropriations.--In 
                the event that sufficient appropriations for any fiscal 
                year are not available to increase any stipend or 
                allowance under section 105 of the Domestic and 
                Volunteer Service Act of 1973 or allowance under 
                section 140 of the National and Community Service Act 
                of 1990 to the minimum amount specified under paragraph 
                (1), the Corporation shall increase the stipend or 
                allowance involved to such amount as appropriations for 
                such year permit consistent with subparagraph (A).
    (b) Concurrent COVID-19 Educational Award.--
            (1) In general.--The Corporation shall award to any 
        individual who successfully completes a term of service 
        resulting in an educational award under section 147 of the 
        National and Community Service Act (42 U.S.C. 12603), with any 
        part of such term of service occurring within the COVID-19 
        emergency recovery period, a concurrent COVID-19 educational 
        award for an amount described under paragraph (2).
            (2) Amount of award.--The concurrent COVID-19 educational 
        award awarded under this subsection shall be in an amount which 
        bears the same proportion to the full amount of the education 
        award the individual received under section 147 of such Act as 
        the length of time of the term of service of such individual 
        that occurs within the COVID-19 emergency recovery period bears 
        to the total length of time of the term of service of such 
        individual.
    (c) National Senior Service Corps.--Notwithstanding section 201, 
subsections (d) and (e) of section 211, and section 213(a) of the 
Domestic Volunteer Service Act of 1973 (42 U.S.C. 5001, 5011, 5013(a)), 
to address the critical needs of local communities across the United 
States, during the COVID-19 pandemic emergency recovery period--
            (1) individuals age 45 or older may be enrolled as 
        volunteers to provide services under part A of title II of the 
        Domestic Volunteer Service Act of 1973 (42 U.S.C. 5001); and
            (2) for purposes of parts B and C of title II of the 
        Domestic Volunteer Service Act of 1973 (42 U.S.C. 5002, 5003), 
        the terms ``low-income person'' and ``person of low income'' 
        mean a person whose income is not more than 400 percent of the 
        poverty line defined in section 673(2) of the Community 
        Services Block Grant (42 U.S.C. 9902(2)) and adjusted by the 
        Director of the Retired and Senior Volunteer and Foster 
        Grandparent programs in the manner described in such parts.
    (d) Tax Provisions.--
            (1) Income tax exclusion for living allowance.--
                    (A) In general.--Part III of subchapter B of 
                chapter 1 of the Internal Revenue Code of 1986 is 
                amended by inserting after section 139I the following 
                new section:

``SEC. 139J. LIVING ALLOWANCE FOR NATIONAL SERVICE PARTICIPANTS.

    ``Gross income does not include the amount of any living allowance 
provided under section 105(b) of the Domestic Volunteer Service Act of 
1973 (42 U.S.C. 4955(b)) or section 140(a) or 158(b) of the National 
and Community Service Act of 1990 (42 U.S.C. 12594(a), 12618(b)).''.
                    (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 139I the following new item:

``Sec. 139J. Living allowance for national service participants.''.
                    (C) Effective date.--The amendments made by this 
                paragraph shall apply to taxable years beginning after 
                the date of the enactment of this Act.
            (2) Exclusion from gross income of national service 
        educational awards.--
                    (A) In general.--Section 117 of the Internal 
                Revenue Code of 1986 (relating to qualified 
                scholarships) is amended by adding at the end the 
                following new subsection:
    ``(e) National Service Educational Awards.--Gross income shall not 
include any payments from the National Service Trust established under 
section 145 of the National and Community Service Act of 1990 (42 
U.S.C. 12601), including the national service educational award 
described in subtitle D of title I of such Act (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 paragraph:
            ``(6) Payments under national service educational award 
        programs.--In the case of an individual, gross income shall not 
        include any amount received as 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 amendments made by this 
                paragraph shall apply to taxable years ending after the 
                date of the enactment of this Act.

SEC. 6. SUPPORTING EXPANSION.

    (a) Grants and Pilot Program.--
            (1) Priority.--The Corporation, in awarding grants under 
        paragraph (2), and State Commissions, in directly placing 
        individuals in approved national service positions under 
        paragraph (3), shall--
                    (A) give priority to--
                            (i) entities serving communities--
                                    (I) disproportionately impacted by 
                                COVID-19;
                                    (II) using culturally competent and 
                                multilingual strategies in the 
                                provision of services; and
                                    (III) with proposals for activities 
                                directly related to recovery from the 
                                COVID-19 public health emergency and 
                                the attendant economic and social 
                                consequences of such public health 
                                emergency, such as--
                                            (aa) work that furthers the 
                                        capacity of nonprofit and 
                                        community-based organizations 
                                        to respond to the immediate 
                                        needs of individuals affected 
                                        by COVID-19;
                                            (bb) services that support 
                                        economic opportunity;
                                            (cc) educational 
                                        activities, including 
                                        enrichment and adult education 
                                        and literacy activities;
                                            (dd) services to address 
                                        housing and food insecurity; 
                                        and
                                            (ee) jobs for youth in 
                                        preserving and restoring 
                                        nature, including ensuring 
                                        environmental resiliency; and
                            (ii) community-based organizations located 
                        in rural or high-poverty areas, or community-
                        based organizations that serve Tribal 
                        communities, with greater priority for 
                        community-based organizations that propose 
                        recruiting applicants for positions to serve in 
                        the same metropolitan or micropolitan 
                        statistical area or county as the area or 
                        county in which such applicants attended a 
                        secondary school or institution of higher 
                        education; and
                    (B) take into account the diversity of communities 
                and participants served by entities seeking funding 
                under this Act, including racial, ethnic, 
                socioeconomic, linguistic, or geographic diversity.
            (2) Augmentation and expansion grants.--Notwithstanding any 
        other provision of law, during the COVID-19 emergency recovery 
        period, the Corporation may award noncompetitive augmentation 
        grants to meet the compelling needs of grantees or subgrantees 
        and expansion grants under the national service laws, at such 
        time and in such manner and from such funds as the Corporation 
        determines appropriate.
            (3) Pilot program.--
                    (A) In general.--
                            (i) Establishment.--Notwithstanding section 
                        178(h) of the National and Community Service 
                        Act of 1990 (42 U.S.C. 12638(h)), during the 
                        COVID-19 emergency recovery period, the 
                        Corporation shall implement a pilot program 
                        under section 121 and 122 of such Act allowing 
                        State Commissions to directly place individuals 
                        in approved national service positions.
                            (ii) Application and review process.--
                        Notwithstanding any other provision of law, the 
                        Corporation may establish the time, place, and 
                        manner of the application and review process 
                        for the pilot program established under this 
                        paragraph.
                    (B) Priorities.--In addition to the priorities 
                under paragraph (1), State Commissions participating in 
                the pilot program shall, to the extent practicable, 
                prioritize the placement of individuals in national 
                service programs carried out by entities that have not 
                previously been service sponsors for participants.
                    (C) Report.--The Corporation shall prepare and 
                submit a report to Congress at the end of the pilot 
                program described in subparagraph (A), containing 
                recommendations about whether and how to continue such 
                a program of direct placements.
    (b) Flexibility During the COVID-19 Emergency Recovery Period.--
            (1) Match waiver.--Notwithstanding any other provision of 
        law, an entity (including a State Commission and an entity 
        receiving subgrant funds) that receives assistance from the 
        Corporation for any program under the national service laws, 
        including under sections 5(a)(2) and 6(a)(2), during the COVID-
        19 emergency recovery period shall not be subject to any 
        requirements to provide matching funds for any such program, 
        and the Federal share of such assistance for a recipient 
        (including for a State Commission and a subgrant recipient) may 
        be 100 percent.
            (2) Vista limitation applicability.--Notwithstanding 
        subsections (a) and (b) of section 108 of the Domestic 
        Volunteer Service Act of 1973 (42 U.S.C. 4958), during the 
        COVID-19 emergency recovery period, in order to address the 
        needs of underserved communities related to the COVID-19 
        pandemic, of funds appropriated for the purposes of part A of 
        title I of such Act (42 U.S.C. 4951 et seq.) under section 501 
        of such Act (42 U.S.C. 5081), not more than 75 percent may be 
        obligated for the direct cost of supporting volunteers in 
        programs and projects (including new programs and projects that 
        begin after the date of enactment of this Act) carried out 
        pursuant to part A of title I of such Act, and such funds may 
        be obligated regardless of when grant recipients commenced such 
        programs and projects.
            (3) Seasonal program.--Notwithstanding sections 152(b)(2) 
        and 154 of the National and Community Service Act of 1990 (42 
        U.S.C. 12612(b)(2), 12614), during the COVID-19 emergency 
        recovery period, members of the National Civilian Community 
        Corps established under subtitle E of title I of such Act (42 
        U.S.C. 12611 et seq.) may receive training and perform service 
        in a seasonal national service program established under 
        section 154 of such Act (42 U.S.C. 12614) with service lasting 
        for a period of not less than 3 months and not more than 6 
        months, as specified by the Director appointed pursuant to 
        section 159(c)(1) of such Act (42 U.S.C. 12619(c)(1)).
            (4) Increase in limitation on total grant amount for 
        educational award only program during covid-19 emergency 
        recovery period.--Notwithstanding the limit described in 
        section 129A(b) of the National and Community Service Act of 
        1990 (42 U.S.C. 12581a(b)), during the COVID-19 emergency 
        recovery period, the Corporation may provide operational 
        support under section 129A of such Act for a program in an 
        amount that is not more than $1,600 per individual enrolled and 
        serving in an approved national service position, or not more 
        than $2,000 per such individual if at least 50 percent of the 
        persons enrolled and serving in the program are disadvantaged 
        youth.
            (5) No summer limitation.--
                    (A) Enrollment.--Notwithstanding any other 
                provision of part A of title I of the Domestic 
                Volunteer Service Act (42 U.S.C. 4951 et seq.), during 
                the COVID-19 emergency recovery period, the Director of 
                the VISTA program may enroll full-time VISTA associates 
                in a program, during any months of the year, under such 
                terms and conditions as such Director shall determine 
                to be appropriate. Such individuals shall be assigned 
                to projects that address the needs of underserved 
                communities impacted by the COVID-19 public health 
                emergency.
                    (B) Reports.--In preparing reports relating to 
                programs under the Domestic Volunteer Service Act (42 
                U.S.C. 4950 et seq.), the Director of the VISTA program 
                shall report on participants, costs, and 
                accomplishments under the program under this subsection 
                separately.
                    (C) Limitation.--The limitation on funds 
                appropriated for grants and contracts, as contained in 
                section 108 of the Domestic Volunteer Service Act (42 
                U.S.C. 4958), shall not apply to the program under this 
                subsection.
    (c) Report.--Not later than 90 days after the enactment of this 
Act, the Chief Executive Officer of the Corporation for National and 
Community Service shall prepare and submit a report to the Committee on 
Health, Education, Labor, and Pensions of the Senate and the Committee 
on Education and Labor of the House of Representatives containing 
recommendations on--
            (1) how to improve grant programs related to the national 
        service laws, including those under subtitle C of the National 
        and Community Service Act of 1990 (42 U.S.C. 12571 et seq.), 
        such as any recommended changes to--
                    (A) the requirements of section 121(e) such Act and 
                section 2521.60 of title 45, Code of Federal 
                Regulations (as in effect on the day before the date of 
                enactment of this Act); and
                    (B) the fixed-amount grants awarded under section 
                129(l) of such Act (42 U.S.C. 12581(l)), including 
                improvements to account for start-of-year costs and to 
                ensure robust member benefits and the long-term 
                strength and viability of such program;
            (2) whether a new unit within the Corporation for National 
        and Community Service should be established to provide 
        additional assistance or manage the enrollment process to 
        ensure compliance with sections 189D and 199I of such Act (42 
        U.S.C. 12645g; 12655i) for incoming participants in national 
        service programs, particularly new national service programs 
        receiving program assistance for the first time; and
            (3) actions to maximize flexibility for State Commissions 
        that would strengthen the work of State Commissions and their 
        grantees.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

    In addition to any amounts appropriated to carry out activities or 
programs under the national service laws (including under the American 
Rescue Plan Act of 2021 (Public Law 117-2)), there is authorized to be 
appropriated to carry out this Act $8,000,000,000 for fiscal year 2021, 
which shall remain available to be expended through fiscal year 2024.
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