### Question
Can you define what eligible work incentive employee means?


### Answer
**Eligible work incentive employee** is defined as the following in *26 U.S.C. § 51*:

> an individual who has been certified by the designated local agency as—


(A) being eligible for financial assistance under part A of title IV of the Social Security Act and as having continually received such financial assistance during the 90-day period which immediately precedes the date on which such individual is hired by the employer, or


(B) having been placed in employment under a work incentive program established under section 432(b)(1) or 445 [1](#51_1_target) of the Social Security Act

#### 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 Targeted Jobs Credit**

