### Question
How does Income Taxes define designated local agency?


### Answer
Under *26 U.S.C. § 51*, **designated local agency** is defined as:

> a State employment security agency established in accordance with the Act of June 6, 1933, as amended (29 U.S.C. 49–49n)

#### 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 Work Opportunity Credit**

