(c) JURISDICTION RELATED TO INTERCOLLEGIATE 
SPORTS.—Section 14(c)(1) of the National Labor Rela-
tions Act (29 U.S.C. 164(c)(1)) is amended by striking 
‘‘Provided,’’ and inserting the following: ‘‘Provided, That 
the Board shall exercise jurisdiction over institutions of 
higher education and college athlete employees of such in-
stitutions in relation to all collective bargaining matters 
under this Act pertaining to such employees, including any 
representation matter, such as recognizing or establishing 
a bargaining unit for such employees and any labor dis-
pute involving such institutions and employees: Provided 
further,’’. 
(d) PROHIBITION ON WAIVER.—An individual may 
not enter into any agreement (including a grant-in-aid 
agreement, as defined in section 3(15) of the National 
Labor Relations Act (29 U.S.C. 152(15)) or legal settle-
ment that waives or permits noncompliance with this Act 
or the amendments made by this Act. 
SEC. 4. TREATMENT OF DIRECT COMPENSATION FOR TAX 
PURPOSES AND ELIGIBILITY FOR FEDERAL 
FINANCIAL ASSISTANCE. 
Nothing in this Act, or an amendment made by this 
Act, shall— 
(1) cause any type of direct compensation de-
scribed in section 2(3) of the National Labor Rela-
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tions Act (29 U.S.C. 152(3)) that was not previously 
treated as income for which a tax may be imposed 
under the Internal Revenue Code of 1986 to become 
a type of direct compensation for which such a tax 
may be imposed; 
(2) cause any individual to be treated as an em-
ployee, or cause any amounts received by an indi-
vidual to be treated as wages, for purposes of any 
provision in the Internal Revenue Code of 1986 re-
lating to employment taxes or the withholding of 
taxes by an employer if such individual or amounts 
would not otherwise be so treated; 
(3) affect the treatment of qualified scholar-
ships under section 117 of the Internal Revenue 
Code of 1986; or 
(4) otherwise affect the treatment of any direct 
compensation described in such section 2(3) in de-
termining income, including gross income or ad-
justed gross income, for purposes of— 
(A) the Internal Revenue Code of 1986, in-
cluding any reporting requirements under such 
Code; or 
(B) determining eligibility for any form of 
Federal financial assistance, including assist-
ance under subpart 1 of part A of title IV of 
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the Higher Education Act of 1965 (20 U.S.C. 
1070a et seq.). 
SEC. 5. SEVERABILITY. 
If any provision of this Act, an amendment made by 
this Act, or the application of such provision or amend-
ment to any person or circumstance is held to be unconsti-
tutional, the remainder of this Act and the amendments 
made by this Act, and the application of the provision or 
amendment to any other person or circumstance, shall not 
be affected. 
Æ 
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