PUBLIC LAW 95-600—NOV. 6, 1978
92 STAT. 2811
(3) to provide reimbursement to volunteers through such organizations for transportation, meals, and other expenses incurred by them in training or providing tax counseling assistance under this section, and such other support and assistance as he determines to be appropriate in carrying out the provisions of this section; (4) to provide for the use of services, personnel, and facilities of Federal executive agencies and of State and local public agencies with their consent, with or without reimbursement therefor; and (5) to prescribe such rules and regulations as he deems neces- Rules and sary to carry out the provisions of this section. regulations. (c) EMPLOYMENT OF VOLUNTEERS.—
(1) IN GENERAL.—Service as a volunteer in any program carried out under this section shall not be considered service as an employee of the United States. Volunteers under such a program shall not be considered Federal employees and shall not be subject to the provisions of law relating to Federal employment, except that the provisions of section 1905 of title 18, United States Code, shall apply to volunteers as if they were employees of the United States. (2) EXPENSES.—Amounts received by volunteers serving in any program carried out under this section as reimbursement for expenses are exempt from taxation under chapters 1 and 21 of the Internal Revenue Code of 1954. 26 USC 1 et seq., (d) PUBLICITY RELATING TO INCOME TAX PROVISIONS PARTICULARLY IMPORTANT TO THE ELDERLY.—The Secretary shall, from time to time,
3101 e seq. <
undertake to direct the attention of elderly individuals to those provisions of the Internal Revenue Code of 1954 which are particularly important to taxpayers who are elderly individuals, such as the provisions of section 37 (relating to credit for the elderly) and section 121 (relating to one-time exclusion of gain from sale of principal residence) of the Internal Revenue Code of 1954, 26 USC 37,121. (e) DEFINITIONS.—For purposes of this section— (1) The term "Secretary" means the Secretary of the Treasury or his delegate. (2) The term "elderly individual" means an individual who has attained the age of 60 years as of the close of his taxable year. (3) The term "Federal income tax return" means any return required under chapter 61 of the Internal Revenue Code of 1954 26 USC 6001 et with respect to the tax imposed on an individual under chapter 1 ^^qof s u c h Code. (f) AUTHORIZATION OF APPROPRIATIONS.—There are
26 USC l et seq.
authorized to be appropriated for the purpose of carrying out the provisions of this section $2,500,000 for the fiscal year ending September 30, 1979, and $3,500,000 for the fiscal year ending September 30, 1980. SEC. 164. EXCLUSION OF VALUE OF CERTAIN EDUCATIONAL ASSISTANCE PROGRAMS.
(a) IN GENERAL.—Part III of subchapter B of chapter 1 (relating to items specifically excluded from gross income) is amended by redesignating section 127 as 128 and by inserting after section 126 the 26 USC 128. following new section: "SEC. 127. EDUCATIONAL ASSISTANCE PROGRAMS.
"(a) GENERAL RULE,—Gross income of an employee does not include amounts paid or expenses incurred by the employer for educational assistance to the employee if the assistance is furnished pursuant to a program which is described in subsection (b).
26 USC 127.
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