Yes, if he's married filing jointly the standard deduction is $24k. Meaning he pays zero taxes. If he's unmarried his standard deduction is still most of his salary (~$12k), and the remaining amount would fall into the 10% tax bracket. But he would qualify for tax credits with income that low. Also very likely social services and safety nets. His effective income tax rate should be negative.

Reading these comments, it's apparent most people have no idea how this shit works. I thought here of all places, I wouldn't see people falling into the "I don't understand how progressive tax brackets work" trap.