; and (3) by adding at the end the following: (2) Award amount The award referred to in paragraph (1), payable to an individual described in such paragraph, shall be in an amount that is equal to twice the amount of the national average of the cost for in-State tuition and fees at public, 4-year institutions of higher education, for the award year for which the national service position is approved by the Corporation. (3) Definition In this subsection, the term institution of higher education has the meaning given the term in section 148(h). . (c) Tax provisions (1) Income tax exclusion for living allowance (A) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139H the following new section: 139I. Living allowance for national service participants Gross income does not include the amount of any living allowance provided under section 105(b) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4955(b) ) or section 140(a) or 158(b) of the National and Community Service Act of 1990 ( 42 U.S.C. 12594(a) , 12618(b)). . (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 139H the following new item: Sec. 139I. Living allowance for national service participants. . (C) Effective date The amendments made by this paragraph shall apply to taxable years beginning after the date of the enactment of this Act. (2) 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 payments from the National Service Trust established under section 145 of the National and Community Service Act of 1990 ( 42 U.S.C. 12601 ), including the national service educational award described in subtitle