### Question
How does NORMAL TAXES AND SURTAXES define New York Liberty Zone business employee credit?


### Answer
Under *26 U.S.C. § 38*, **New York Liberty Zone business employee credit** is defined as:

> the portion of work opportunity credit under section 51 determined under section 1400L(a)

#### Citation:
  - *26 U.S.C. § 38*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

