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**Section 218 Agreements - Student Coverage**

#####  July 1, 2000

  ----------------- ------------------- ------------------ ----------------
  State             Statewide Student   Limited Student    See footnote
                    Exclusion           Coverage [^1]      [^2]

  ----------------- ------------------- ------------------ ----------------

  ----------------- ------------------- ------------------ ----------------
  Alabama                               X                  

  Alaska                                X                  

  Arizona           Mod 383                                

  Arkansas                              X                  

  California        Mod 1444                               

  Colorado          Original Agreement                     

  Connecticut                           X                  

  Delaware          Mod 4                                  

  Florida                               X                  

  Georgia           Original Agreement                     

  Hawaii            Mod 4                                  

  Idaho             Mod 237                                

  Illinois          Mod 308                                

  Indiana                               X                  

  Iowa              Mod 266                                

  Kansas            Original Agreement                     

  Kentucky                              X                  

  Louisiana                             X                  

  Maine             Mod 312                                

  Maryland          Original Agreement                     

  Massachusetts                                            X

  Michigan                              X                  

  Minnesota                             X                  

  Mississippi       Original Agreement                     

  Missouri          Mod 213                                

  Montana           Original Agreement                     

  Nebraska          Mod 269                                

  Nevada                                                   X

  New Hampshire     Mod 26                                 

  New Jersey        Mod 612                                

  New Mexico        Mod 259                                

  New York          Mod 242                                

  North Carolina    Mod 90                                 

  North Dakota      Mod 536                                

  Ohio                                                     X

  Oklahoma                              X                  

  Oregon            Mod 602                                

  Pennsylvania                          X                  

  Puerto Rico       Mod 73                                 

  Rhode Island      Mod 87                                 

  South Carolina    Original Agreement                     

  South Dakota      Original Agreement                     

  Tennessee                             X                  

  Texas                                 X                  

  Utah              Mod 208                                

  Vermont                               X                  

  Virgin Islands                        X                  

  Virginia          Original Agreement                     

  Washington        Mod 808                                

  West Virginia     Original Agreement                     

  Wisconsin         Mod 751                                

  Wyoming           Mod 274                                
  ----------------- ------------------- ------------------ ----------------

[Definition of student services exclusion]{.underline}:

Services performed by students enrolled and regularly attending classes
at the school, college or university where they are working.

***Note:*** Student services covered under a Section 218 Agreement
cannot be excluded unless Federal legislation authorizes it.

**Reference: Social Security Act**

**Sections 218(c)(5), 218(c)(6) and 210(a)(10)**

[^1]: Contact the State Social Security Administrator to identify which
    schools, colleges and universities cover student services under the
    State's Section 218 Agreement. In Vermont and the Virgin Islands,
    student services are not excluded from Social Security coverage
    under the State's Section 218 Agreements. Therefore, if the school,
    college or university is covered under the State's Section 218
    Agreement, services performed by students enrolled and regularly
    attending classes at the school, college or university where they
    are working are covered for Social Security.

[^2]: Massachusetts, Nevada and Ohio have virtually no Section 218
    coverage. Therefore, the rules for mandatory FICA under Section
    210(a)(10) apply.

    **Social Security Administration**

    **November 2003**