Cultivating Opportunity and Recovery from the Pandemic through Service Act or the CORPS Act This bill expands and modifies the administration of national service programs, including the National Senior Corps, to address the COVID-19 pandemic and its recovery period (i.e., through FY2024). The bill also (1) revises certain living allowances of particular national service corps participants; (2) expands the Senior Service Corps; (3) establishes a COVID-19 educational award; (4) implements a pilot program under which state commissions may directly place individuals in approved national service positions; and (5) excludes from gross income, for income tax purposes, any living allowance provided to national public service participants and any national service educational award.