Ill. Admin. Code tit. 56, § 2732.215
Activities performed by an individual as a "participant", as that term is used in the National and Community Service Act of 1990, as amended (42 U.S.C. Sections 12501 et seq.), shall not be considered to be in employment under the Act [820 ILCS 405], and payments made to the individual for such activities shall not constitute wages subject to the payment of contributions.
(Source: Added at 21 Ill. Reg. 9456, effective July 2, 1997)