; or (B) outside the United States. (4) Assistance exempt from taxation For purposes of the Internal Revenue Code of 1986, any amount which (but for this paragraph) would be includible in gross income of the eligible recipient by reason of housing assistance described in paragraph (2) or travel assistance described in paragraph (3) shall be excluded from gross income. (f) Working with institutions of higher education The Secretary of State is authorized to enter into agreements with institutions of higher education to structure internships to ensure such internships satisfy criteria for academic programs in which participants in such internships are enrolled. (g) Transition period Not later than one year after the date of the enactment of this Act, the Secretary of State shall transition all unpaid internship programs of the Department of State to internship programs that offer compensation, including the Foreign Service Internship Program. (h) Reports Not later than 18 months after the date of the enactment of this Act, the Secretary of State shall submit to the Committee on Foreign Affairs of the House of Representatives and the Committee on Foreign Relations of a Senate a report that includes the following: (1) Information regarding the number of students, disaggregated by race, ethnicity, gender, institution of higher learning, home State, State where each student graduated from high school, and disability status, who applied to the Program, were offered a position, and participated. (2) Information on the number of security clearance investigations started and the timeline for completion of such investigations. (3) Information on expenditures on the Program. (4) Information regarding the Department of State’s compliance with subsection (h). (i) Voluntary participation (1) In general Nothing in this section may be construed to compel any employee of the Department of State to participate in the collection of the data or divulge any personal information. Department employees shall be informed that their