20 C.F.R. § 638.528 Social Security.
Title 20 - Employees' Benefits
The Act provides that students are covered by title II of the Social Security Act (42 U.S.C. 401 et seq.) and shall pay applicable employment taxes (e.g., the Federal Insurance Contributions Act (FICA) tax) on their living and readjustment allowances. (Section 436(a)(1))
Title 20: Employees' Benefits
PART 638—JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT
Subpart E—Center Operations
§ 638.528 Social Security.

