### Question
How does the law define eligible individual?


### Answer
Under *26 U.S.C. § 25B*, **eligible individual** is defined as:

> any individual if such individual has attained the age of 18 as of the close of the taxable year

#### Citation:
  - *26 U.S.C. § 25B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

