; (C) not later than 1 year after the date of enactment of the ACTION for National Service Act, submit a report to the authorizing committees on the status of the plan described in subparagraph (A); and (D) subject to the availability of appropriations and quality service opportunities, implement the plan described in subparagraph (A). . 10. Exclusion from gross income of national service 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) National service 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. 11. Conforming amendments to the National and Community Service Act of 1990 (a) Definitions Section 101 ( 42 U.S.C. 12511 ) is amended— (1) by striking paragraph (9) and inserting the following: (9) Director The term Director means the Director of the National and Community Service Administration appointed under section 193. ; (2) by striking paragraph (12) and inserting the following: (12) Administration The term Administration means the National and Community Service Administration established under section 191. ; (3) by redesignating paragraphs (12), (1) through (8), (10), (11), and (9) as paragraphs (1) through (12), respectively