### Question
How does CREDITS AGAINST TAX define qualified supplemental nutrition assistance program benefits recipient?


### Answer
Under *26 U.S.C. § 51*, **qualified supplemental nutrition assistance program benefits recipient** is defined as:

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


(i) as having attained age 18 but not age 40 on the hiring date, and


(ii) as being a member of a family—


(I) receiving assistance under a supplemental nutrition assistance program under the Food and Nutrition Act of 2008 for the 6-month period ending on the hiring date, or


(II) receiving such assistance for at least 3 months of the 5-month period ending on the hiring date, in the case of a member of a family who ceases to be eligible for such assistance under section 6(*o*) of the Food and Nutrition Act of 2008

#### 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**

