coverage exclusion of students employed by nonprofit organizations auxiliary to schools, colleges, and universities

coverage exclusion of students employed by nonprofit organizations auxiliary to schools, colleges, and universities Sec. 129. (a) (1) Section 210(a) (10) (B) of the Social Security Act is amended to read as follows: “(B) Service performed in the employ of— “(i) a school, college., or university, or “(ii) an organization described in section 509(a)(3) of the Internal Revenue Code of 1954 if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services in its employ performed by a student referred to in section 218(c)(5) are covered under the agreement between the Secretary of Health, Education, and Welfare and such State entered into pursuant to section 218; if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;”. (2) Section 3121(b) (10) (B) of the Internal Revenue Code of 1954 is amended to read as follows: “(B) service performed in the employ of— “(i) a school, college, or university, or “(ii) an organization described in section 509(a) (3) if the organization is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions of, or to carry out the purposes of a school, college, or university and is operated, supervised, or controlled by or in connection with such school, college, or university, unless it is a school, college, or university of a State or a political subdivision thereof and the services performed in its employ by a student referred to in section 218(c)(5) of the Social Security Act are covered under the agreement between the Secretary of Health, Education, and Welfare and such State entered into pursuant to section 218 of such Act; if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university;”. (b) The amendments made by subsection (a) shall apply to services performed after December 31, 1972.