### Question
What is the definition of IV–A program?


### Answer
The definition of **IV–A program** is as follows in *26 U.S.C. § 51*:

> any program providing assistance under a State program funded under part A of title IV of the Social Security Act and any successor of such program

#### 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**

