{"data":{"id":"us/26-cfr-31.3121-i-3","jurisdiction":"us","citation":"26 CFR 31.3121(i)-3","heading":"(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.","body":"In the case of an individual performing service in his capacity as a volunteer or volunteer leader within the meaning of the Peace Corps Act (see section 31.3121(p)), the term “wages” shall, subject to the provisions of section 3121(a)(1) (see § 31.3121(a)-1), include as such individual's remuneration for such service only amounts paid pursuant to section 5(c) or section 6(1) of the Peace Corps Act (22 U.S.C. 2501; 75 Stat. 612).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b0081a4b7bbf33c6d59d3da32f44ee749e012f599d473a4ad796c97c2af3a993","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3121-i-2","next":"us/26-cfr-31.3121-i-4"},"notice":"GroundRules: Original legal text. Not legal advice."}