to taxable years ending after the date of the enactment of this Act. 112. 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 before section 140 the following new section: 139J. 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 before the item relating to section 140 the following new item: Sec. 139J. 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. 113. 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 AmeriCorps Administration appointed under section 193.