Service Act of 1990. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Living allowance for national service participants. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 5. 21st Century National Service Program (a) Definitions In this section: (1) Corporation The term Corporation has the meaning given the term in section 101 of the National and Community Service Act of 1990 ( 42 U.S.C. 12511 ). (2) Eligible individual The term eligible individual means an individual who is eligible for a national service program. (3) National service program The term national service program means a voluntary civilian national service program authorized under the National and Community Service Act of 1990 ( 42 U.S.C. 12501 et seq.) or the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4950 et seq.). (b) Program established (1) In General The Corporation shall develop a plan to establish a 21st Century National Service Program to ensure that each eligible individual who applies to serve in a national service program will be provided an opportunity to serve in such program. (2) Development of the program In developing the 21st Century National Service Program, the Corporation shall— (A) determine how the Corporation will work with Federal or State agencies and other entities to— (i) contact each eligible individual upon such individual’s 17th birthday to notify the individual about— (I) the individual’s eligibility for national service programs