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26 CFR §31.3401(a)(13)-1 — (a)(13)-1 Remuneration for services performed by Peace Corps volunteers.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Remuneration paid after September 22, 1961, for services performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act (22 U.S.C. 2501) is excepted from wages, and hence is not subject to withholding, unless the remuneration is paid pursuant to section 5(c) or section 6(1) of the Peace Corps Act.
  2. (b)Sections 5 and 6 of the Peace Corps Act (22 U.S.C. 2504, 2505) provide, in part, as follows: