107 STAT. 812 PUBLIC LAW 103-82—SEPT. 21, 1993 section 105 of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955). "(3) MAXIMUM LIVING ALLOWANCE. — Except as provided in subsection (c), the total amount of an annual living allowance that may be provided to a participant in a national service program shall not exceed 20)0 percent of the average annual subsistence allowance provided to VISTA volunteers under section 105 of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955). "(4) PRORATION OF LIVING ALLOWANCE.—The amount provided as a living allowance under this subsection shall be prorated in the case of a participant who is authorized to serve a reduced term of service under section 139(b)(3). "(5) WAIVER OR REDUCTION OF LIVING ALLOWANCE.—The Corporation may waive or reduce the requirement of paragraph (1) with respect to such national service program if such program demonstrates that— "(A) such requirement is inconsistent with the objectives of the program; and (B) the amount of the living allowance that will be provided to each full-time participant is sufficient to meet the necessary costs of living (including food, housing, and transportation) in the area in which the program is located. "(6) EXEMPTION.— The requirement of paragraph (1) shall not apply to any program that was in existence on the date of the enactment of the National and Community Service Trust Act of 1993. "(b) COVERAGE OF CERTAIN EMPLOYMENT-RELATED TAXES. — To the extent a national service program that receives assistance under section 121 is subject, witii respect to the participants in the program, to the taxes imposed on an employer under sections 3111 and 3301 of the Internal Revenue Code of 1986 (26 U.S.C. 3111, 3301) and taxes imposed on an employer under a workmen's compensation act, the assistance provided to the program under section 121 shall include an amount sufficient to cover 85 percent of such taxes based upon the lesser of— "(1) the total average annual subsistence allowance provided to VISTA volunteers under section 105 of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955); and "(2) the annual Uving allowance established by the program. "(c) EXCEPTION FROM MAXIMUM LIVING ALLOWANCE FOR CER- TAIN ASSISTANCE.— A professional corps program described in section 122(a)(8) that desires to provide a living allowance in excess of the maximum allowance authorized in subsection (a)(3) may still apply for such assistance, except that— "(1) any assistance provided to the applicant under section 121 may not be used to pay for any portion of the sdlowance; "(2) the applicant shall apply for such assistance only by submitting an' application to the Corporation for assistance on a competitive basis; and "(3) the national service program shall be operated directly by the applicant and shall meet urgent, unmet human, educational, environmental, or public ss^ety needs, as determined by the Corporation, "(d) HEALTH INSURANCE.—
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