A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain employees of institutions of higher education under State unemployment compensation laws.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that employees of institutions of higher education not working in an instructional, research, or administrative capacity may be denied unemployment compensation for periods between two successive academic years or terms if there is reasonable assurance that such an employee will perform services in the next academic year or term.…