§686.630. Are student allowances subject to Federal payroll taxes?
20 C.F.R. § 686.630
Yes, Job Corps student allowances are subject to Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal employees for purposes of Federal payroll taxes.
Notes, amendments, and revision history
Authority
Authority: Secs. 142, 144, 146, 147, 159, 189, 503, Pub. L. 113-128, 128 Stat. 1425 (Jul. 22, 2014).
Source
Source: 81 FR 56443, Aug. 19, 2016, unless otherwise noted.