§ 3111. Acceptance of volunteer service
(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—
(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—
(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);
(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.
(e)
For purposes of this section the term “agency” shall include the Architect of the Capitol. With respect to the Architect of the Capitol, the authority granted to the Office of Personnel Management under this section shall be exercised by the Architect of the Capitol.