Yes, businesses who employ J-1 workers see a slight tax savings. But the program has strict parameters so the overwhelming majority of J-1 employers end up spending more to hire J-1 workers when you factor in the administrative expenses to manage the program. The fact is even with the recent wage increases, the concept of a "summer job" has evolved greatly in the past decade. Kids don't want to work, many don't have to work and many are more involved in summer school and sports/club activities that keeps them from holding a full time summer job. The J-1 program fills this void.