### Question
How is the "vocational rehabilitation referral" defined?


### Answer
The term **vocational rehabilitation referral** is defined in *26 U.S.C. § 51* as follows -

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


(A) having a physical or mental disability which, for such individual, constitutes or results in a substantial handicap to employment, and


(B) having been referred to the employer upon completion of (or while receiving) rehabilitative services pursuant to—


(i) an individualized written plan for employment under a State plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973, or


(ii) a program of vocational rehabilitation carried out under chapter 31 of title 38, United States Code

#### 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**

