regulations to carry out this section, including regulations to determine the aggregate amount of loan repayment that an individual may receive under subsection (a). 313. Exclusion of certain student loan repayments (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. Certain student loan repayments Gross income shall not include any amount of loan repayment received under section 312(a) of the Keep America Secure Act. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new item: Sec. 139I. Certain student loan repayments. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 314. Scholarship for service (a) In general Subtitle A of title XXII of the Homeland Security Act of 2002 ( 6 U.S.C. 651 et seq.), as amended by this title, is further amended by adding at the end the following new section: 2219. Scholarship for service (a) In general The Secretary, acting through the Director, may establish a scholarship program (in this section referred to as the program ) to recruit and train information technology, cybersecurity, and industrial control system security professionals to work in the Agency. (b) Elements The program shall— (1) provide scholarships through institutions of higher education, including community colleges, that are designated as National Centers of Academic Excellence in cybersecurity by the Department, to students who are enrolled in programs of study at such institutions leading to degrees or specialized program certifications in the cybersecurity field