Page:United States Statutes at Large Volume 86.djvu/1401

 86 STAT. ]

PUBLIC LAW 92-603-OCT. 30, 1972

1359

COVERAGE E X C L U S I O N OF S T U D E N T S E M P L O Y E D BY N O N P R OF I T ORGANIZATIONS A U X I L I A R Y TO SCHOOLS, COLLEGES, A N D U N IV E R S I T I E S

SEC. 129. (a)(1) Section 210(a) (10)(B) of the Social Security Act ^2 USC 4io. is amended to read as follows: " (B) Service performed in the employ of— " (i) a school, college, or university, or the Internal Revenue Code of 1954 if the organization is 26 USC 509. 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 42 USC 418. 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: ^^^ Stat. 417; " (B) service performed in the employ of— 26 USC 3121. " (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, exdlusively lor 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 Effective date. performed after December 31, 1972. P E N A L T Y FOR F U R N I S H I N G FALSE INFORMATION TO OBTAIN SOCIAL SECUR I T Y ACCOUNT N U M B E R FOR DECEPTIVE PRACTICES INVOLVING SECURITY ACCOUNT
 * '(ii) an organization described in section 509(a)(3) of

SOCIAL

NUMBERS

S E C 130. (a) Section 208 of the Social Security Act is amended by adding "or" after the semicolon at the end of subsection (e), and by inserting after subsection (e) the following new subsections: " (f) willfully, knowingly, and with intent to deceive the Secretary as to his true identity (or the true identity of any other person) furnishes or causes to be furnished false information to the Secretary with respect to any information re(]^uired by the Secretary in connection with the establishment and maintenance of the records provided for in section 205(c)(2); or

^2 Stat. 1034. '* "^^ '^^^'

Post, p. 1364.

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