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. 15. 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.