(a) For the purpose of this section,
student means an individual who is enrolled, not less than half-time, in a high
school, trade
school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution. An individual who is a
student is deemed not to have ceased to be a
student during an interim between
school years if the interim is not more than 5 months and if such individual shows to the satisfaction of the Office of Personnel Management that the individual has a bona fide intention of continuing to pursue a course of study or training in the same or different educational institution during the
school semester (or other period into which the
school year is divided) immediately after the interim.
(b) Notwithstanding section
1342 of title
31, the head of an agency may accept, subject to regulations issued by the Office, voluntary service for the United States if the service
(1) is performed by a
student, with the permission of the institution at which the
student is enrolled, as part of an agency program established for the purpose of providing educational experiences for the
student;
(2) is to be uncompensated; and
(3) will not be used to displace any employee.
(c)
(1) Except as provided in paragraph (2), any
student who provides voluntary service under subsection (b) of this section shall not be considered a Federal employee for any purpose other than for purposes of section
7905 (relating to commuting by means other than single-occupancy motor vehicles), chapter 81 (relating to compensation for injury) and sections
2671 through
2680 of title
28 (relating to tort claims).
(2) In addition to being considered a Federal employee for the purposes specified in paragraph (1), any
student who provides voluntary service as part of a program established under subsection (b) of this section in the Internal Revenue Service, Department of the Treasury, shall be considered an employee of the Department of the Treasury for purposes of
(A) section
552a of this title (relating to disclosure of records);
(B) subsections (a)(1), (h)(1), (k)(6), and (l)(4) of section 6103 of title 26 (relating to confidentiality and disclosure of returns and return information);
(C) sections
7213 (a)(1) and
7431 of title
26 (relating to unauthorized disclosures of returns and return information by Federal employees and other persons); and
(D) section
7423 of title
26 (relating to suits against employees of the United States);
except that returns and return information (as defined in section 6103 (b) of title 26) shall be made available to students under such program only to the extent that the Secretary of the Treasury or his designee determines that the duties assigned to such students so require.
(d) Notwithstanding section
1342 of title
31, the head of an agency may accept voluntary service for the United States under chapter
37 of this title and regulations of the Office of Personnel Management.
