September, 2010
AOA Supports FICA Tax Exemptions for Students
Wednesday, September 1, 2010 @ 10:09 AM
| Earlier this month, the AOA provided the U.S. Supreme Court its perspective on the status of medical residents as students in a joint “amicus curiae” (friend of the court) brief in Mayo Foundation for Medical Education and Research, et al., v. United States. The AOA submitted the brief, which supports residents’ eligibility for exemption from taxation under the Federal Insurance Contributions Act, in collaboration with the Association of American Medical Colleges, the American Council on Education, the Association of American Universities, the Association of Public and Land-Grant Universities and the American Association of Colleges of Osteopathic Medicine. The brief states our belief that the court should reverse a lower court’s decision holding that residents are categorically ineligible for the student exemption to FICA taxation. |
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