; and (2) by adding after subsection (a) the following: (b) Additional authorization of appropriations (1) Authorization There is authorized to be appropriated to the Administration to carry out its programs and functions, including the programs and activities carried out under this Act and the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4950 et seq.), such additional sums as are necessary to achieve the goal set forth in paragraph (2). (2) Ten-Year Goal It is the sense of Congress that amounts appropriated under paragraph (1) should be sufficient to provide or facilitate volunteer service opportunities and programs for not fewer than one million volunteers in full-time national service per year before the end of the ten-year period beginning on the date of enactment of this Act. . 10. Exclusion from gross income of Amer­i­corps Educational Awards (a) In general Section 117 of the Internal Revenue Code of 1986 (relating to qualified scholarships) is amended by adding at the end the following new subsection: (e) AmeriCorps Educational Awards Gross income shall not include any national service educational award described in subtitle D of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12601 et seq.). . (b) Effective Date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.