; and (E) subject to the availability of appropriations and quality service opportunities, implement the plan described in subparagraph (A). . 13. 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) Exclusion of discharge of student loan debt Subsection (f) of section 108 of such Code is amended by adding at the 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 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 amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. 14. 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 139G the following new section: 139H. Living allowance for national service participants Gross income does not include the amount of any living allowance provided under section 140 of the National and Community Service Act of 1990. . (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 139G the following new 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