Marvin Mandel, Governor                         871

(ii) Notwithstanding Sections 20 (g) (2), 20 (g) (5) and 20 (g)
(8) (vi), all service performed after December 31, 1971, by an officer
or member of the crew of an American vessel or an American aircraft
if on or in connection with that vessel or that aircraft the
operating office from which the operations of that vessel or
aircraft operating on navigable waters is within this State, or the
operation of that aircraft within this State, or the operation of that
vessel or such aircraft within and without the United States, is
ordinarily and regularly supervised, managed, directed and controlled,
within this State.

For the purposes of this subsection, "American vessel" means any
vessel documented or numbered under the laws of the United States.
It also means any vessel which is neither documented or numbered
under the laws of the United States nor documented under the laws
of any foreign country, if its crew performs service solely for one or
more citizens or residents of the United States or corporations
organized under the laws of the United States or of any state.
"American aircraft" means an aircraft registered under the laws of
the United States.

(iii) Except as provided in subsection (v) hereof:

Service performed after December 31, 1971 by an individual in the
employ of this State or any of its instrumentalities (or in the employ
of this State and one or more other states or their instrumentalities)
for a hospital [or], institution of higher education located in this
State, or The Workshop for the Blind provided that that service is
excluded from "employment" as defined in the Federal Unemploy-
ment Tax Act solely by reason of Section 3306 (c) (7) of that act;

Service performed after December 31, 1971, by an individual in the
employ of any political subdivision of the State for a hospital or
institution of higher education licensed in this State provided that
that service is excluded from "employment" as defined in the Federal
Unemployment Tax Act solely by reason of Section 3306 (c) (7) of
that act, pursuant to an election under Section 9 of this article; and

Service performed after December 31, 1971, by an individual in
the employ of a religious, charitable, educational or other organiza-
tion which is excluded from the term "employment" as defined in
the Federal Unemployment Tax Act solely by reason of Section 3306
(c) (8) of that act, except as provided in Section 20 (g) (7) (v) of
this act.;

(iv) As used in the first two paragraphs of (iii) of this sub-
section:

"Institution of higher education," means as educational institution
which admits as regular students only individuals having a certifi-
cate of graduation from high school, or the recognized equivalent
of such a certificate; is legally authorized in this State to provide a
program of education beyond high school; provides an education
EDUCATIONAL program for which it awards a bachelor's or higher
degree, or provides a program which is acceptable for full credit
toward such a degree, a program of postgraduate or postdoctoral
studies, or a program of training to prepare students for gainful
employment in a recognized occupation; and is a public or other