IRS Ruling

Resolution Number: 
Assigned to : 

Whereas recent IRS policy discourages colleges from employing their own students and reduces the opportunity for students to gain the benefit of work experience, and

Whereas colleges are not required to pay social security taxes on student hourly wages and these contributions are not withheld from student hourly checks, and

Whereas a recent IRS ruling has a defined student's status for the exemption to be a minimum of 12 units, and

Whereas it is difficult for many community college students to enroll in 12 units and it is impossible for them to enroll in 12 units in summer school,

Resolved that the Academic Senate direct the Executive Committee to work with the Board of Governors and other appropriate agencies to ask the IRS to change its regulations so that any student taking at least 50% of a full load, as defined by the college, will be eligible for employment in the student hourly category.

Status Report: 

Correspondence has been exchanged to make the Academic Senate position clear.