; and (E) subject to the availability of appropriations and quality service opportunities, implement the plan described in subparagraph (A). . 110. Report on matching requirements Not later than 90 days after the date of enactment of this Act, the Director of the AmeriCorps Administration shall submit to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Education and the Workforce of the House of Representatives a report on any recommendations for changes needed to matching funds or share requirements for recipients of funding for programs under the AmeriCorps Administration to achieve the 10-year goal described in section 501(b)(2) of the National and Community Service Act of 1990 ( 42 U.S.C. 12681(b)(2) ) and increase the number of national service programs, activities, and participants, in underserved communities. 111. 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 amounts for payments specified in section 145(c) of the National and Community Service Act of 1990. . (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 from 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. 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