To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for services by a student at a work-college.

Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive student work-learning-service program operated by a work college.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2478 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2478

To amend the Internal Revenue Code of 1986 to exclude from gross income 
     amounts received for services by a student at a work-college.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 8, 2011

   Mr. Roskam (for himself, Mr. Davis of Kentucky, and Mr. Davis of 
  Illinois) 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.

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

SECTION 1. AMOUNTS RECEIVED FOR SERVICES PROVIDED BY STUDENT AT WORK 
              COLLEGE EXCLUDED FROM GROSS INCOME.

    (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 (A), by striking the period at the end of subparagraph (B) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(C) 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).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts received in taxable years beginning after December 31, 
2011.
                                 <all>