To amend the Internal Revenue Code of 1986 to clarify the exemption for student nurses from Social Security and unemployment taxes.

Amends the Internal Revenue Code and the Social Security Act to revise the exemption for student nurses from employment taxes. Allows such exemption if: (1) the student is enrolled and is regularly attending classes in a nurses' training school; (2) the service performed by a nursing student is substantially less than full-time; (3) the total amount of annual earnings is less than 50 percent of the average annual earnings of a full-time registered nurse; and (4) the service fullfills a mandatory requirement of the employee's nurses' training school, qualifies the employee for credit toward a nursing degree or nursing certificate, or falls within the class of services typically performed by nurses in the course of their duties or by nursing students in a clinical work training program.