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20 CFR 686.630

§ 686.630 Are student allowances subject to Federal payroll taxes?

United States · 20 CFR — Employees' Benefits · Status: effective

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20 CFR 686.630, § 686.630 Are student allowances subject to Federal payroll taxes?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/81702
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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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.