### Question
How does FEDERAL UNEMPLOYMENT TAX ACT define short-time compensation program?


### Answer
Under *26 U.S.C. § 3306*, **short-time compensation program** is defined as:

> 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**

