Are Sea Scouts who are under the age of 17 and become members of the Auxiliary considered Federal employees for the purposes outlined in 14 U.S.C. § 3904(b)?

Yes. Nothing in 14 U.S.C. § 3904(b) addresses the age of an Auxiliary member deemed to be a federal employee in accordance with that statute. There is no bar elsewhere to the application of that statute to Sea Scouts who are 14 years of age or older who choose to become members of the Auxiliary.