### Question
How is the term short-time compensation program defined?


### Answer
The term **short-time compensation program** is defined in *26 U.S.C. § 3306* as the following:

> a program under which—


(1) the participation of an employer is voluntary

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

