### Question
How is the term Vietnam veteran who is a member of an economically disadvantaged family defined?


### Answer
The term **Vietnam veteran who is a member of an economically disadvantaged family** is defined in *26 U.S.C. § 51* as the following:

> any individual who is certified by the designated local agency as—


(A)(i) having served on active duty (other than active duty for training) in the Armed Forces of the United States for a period of more than 180 days, any part of which occurred after August 4, 1964, and before May 8, 1975, or


(ii) having been discharged or released from active duty in the Armed Forces of the United States for a service-connected disability if any part of such active duty was performed after August 4, 1964, and before May 8, 1975,


(B) not having any day during the preemployment period which was a day of extended active duty in the Armed Forces of the United States, and


(C) being a member of an economically disadvantaged family (determined under paragraph (11))

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Targeted Jobs Credit**

