H.R. 1794House116th Congress (2019-2021)In Committee

Segal AmeriCorps Education Award Tax Relief Act of 2019

Sponsored by John LewisRep. John Lewis (D-GA)
Introduced March 14, 2019

AI-Generated Summary

Updated April 14, 2026 at 3:09 AM UTC

The Segal AmeriCorps Education Award Tax Relief Act of 2019 changes the tax code so that education awards earned through AmeriCorps and other national service programs are not counted as taxable income. It also makes the same exclusion for any payments that discharge a participant’s student‑loan debt under those awards. The changes apply to tax years that begin after the law is enacted.

Key Provisions

  • Amends the Internal Revenue Code to add a new category—national service educational awards under the National and Community Service Act—so that these awards are excluded from gross income under section 117(c).
  • Adds a new provision to section 108(f) stating that payments received under national service educational award programs (including loan‑discharge payments) are not included in gross income.
  • Specifies that the exclusions take effect for taxable years ending after the law’s enactment.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

March 14, 2019

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HouseIntro Referral

Introduced in House

March 14, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

March 14, 2019

Floor Debate

4 members

What members said about H.R. 1794 on the floor

2 Republicans2 Democrats
Eliot L. Engel
Rep. Eliot L. EngelD-NY-16 · Jan 22, 2019

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 353) to direct the Secretary of State to develop a strategy to regain observer status for Taiwan in the World Health Organization, and…

Michael T. McCaul
Rep. Michael T. McCaulR-TX-10 · Jan 22, 2019

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in support of this bill to help Taiwan regain observer status in the World Health Organization, introduced by my good…

Steve Chabot
Rep. Steve ChabotR-OH-1 · Jan 22, 2019

Mr. Speaker, I thank the gentleman from Texas for yielding, and I rise in support of H.R. 353, which would direct the Secretary of State to develop a strategy to regain observer status for Taiwan in…

Eddie Bernice Johnson
Rep. Eddie Bernice JohnsonD-TX-30 · Jan 22, 2019

Mr. Speaker, many of the members who serve in this chamber, myself included, value the important relationship the United States shares with Taiwan. To this end, The House of Representatives…

Bill Text

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Introduced in HouseIssued March 14, 2019

I

116th CONGRESS

1st Session

H. R. 1794

IN THE HOUSE OF REPRESENTATIVES

March 14, 2019

Mr. Lewis 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 provide an exclusion from gross income for AmeriCorps educational awards.

1.

Short title

This Act may be cited as the Segal AmeriCorps Education Award Tax Relief Act of 2019.

2.

Exclusion from gross income of AmeriCorps educational awards

(a)

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 (B), by striking the period at the end of subparagraph (C) and inserting , or, and by adding at the end the following new subparagraph:

(D)

a national service educational award under subtitle D of title I of the National and Community Service Act of 1990.

.

(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 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.).

.

(c)

Effective date

The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.