end the following new paragraph: (6) Payments under national service educational award programs In the case of an individual, gross income shall not include any amount received under a national service educational award under subtitle D of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12601 et seq.). . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 5. National activities Section 2233(b) of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6663(b) ) is amended by striking paragraphs (1) and (2) and inserting the following: (1) shall— (A) show potential to improve the quality of student achievement in, and teaching of, American history, civics and government, or geography, in elementary schools and secondary schools