{"data":{"id":"us/20-cfr-686.630","jurisdiction":"us","citation":"20 CFR 686.630","heading":"Are student allowances subject to Federal payroll taxes?","body":"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.","path":["Title 20—Employees' Benefits","CHAPTER V—EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR","PART 686—THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INNOVATION AND OPPORTUNITY ACT","Subpart F—Student Support"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"cff913f714058cfa7b4b543e09c5d3dfdd76f0ecfe2350bf2edcd8f0fcca8fab","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-686.620","next":"us/20-cfr-686.640"},"notice":"GroundRules: Original legal text. Not legal advice."}