H.R. 2478 (112th): To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for services ...

...by a student at a work-college.

112th Congress, 2011–2013. Text as of Jul 08, 2011 (Introduced).

Status & Summary | PDF | Source: GPO

HR 2478 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.