Content Last Revised: 4/15/99 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to ETA

Title 20

Employees' Benefits

Chapter V

Employment and Training Administration, Department of Labor

Part 670

The Job Corps Under Title I of the Workforce Investment Act

Subpart F

Student Support

• Section Number: 670.630
• Section Name: Are student allowances subject to Federal Payroll Taxes?

    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. (WIA sec. 157(a)(2).)