A bill relating to the treatment, for purposes of the Federal Unemployment Tax Act, of services performed by a student or his spouse for certain organizations operated in connection with the school, college, or university which the student is attending.

Exempts service by a student or his spouse in the employ of school, college or university or in the employ of private foundations operated in connection with the school, college, or university from the definition of "employment" for the purposes of the Federal Unemployment Tax Act. (Amends 26 U.S.C. 3306(c)(10))