I
111th CONGRESS
2d Session
H. R. 5244
IN THE HOUSE OF REPRESENTATIVES
May 6, 2010
Mr. Davis of Illinois (for himself, Mr. Yarmuth, Mr. Roskam, and Mr. Davis of Kentucky) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for services by a student at a work-college.
Amounts received for services provided by student at work college excluded from gross income
In general
Paragraph (2) of
section 117(c) of the Internal Revenue Code of 1986 is amended by striking
or
at the end of subparagraph (A), by striking the period at the
end of subparagraph (B) and inserting , or
, and by adding at the
end the following new subparagraph:
a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965 (42 U.S.C. 2756b(e))) operated by a work college (as defined in such section).
.
Effective date
The amendments made by this section shall apply to amounts received in taxable years beginning after December 31, 2010.