H. R. 3409
IN THE HOUSE OF REPRESENTATIVES
July 29, 2015
Mr. Smith of Missouri (for himself, Mr. Danny K. Davis of Illinois, Mr. Womack, Mr. Rodney Davis of Illinois, Mr. Barr, Mr. Holding, Mr. Long, Mr. Rogers of Kentucky, Mr. Price of North Carolina, and Mr. Welch) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds.
Exclusion for amounts received under the Work Colleges Program
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) operated by a work college (as defined in such section).
The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.