### Question
Can you define what qualified general assistance program means?


### Answer
**Qualified general assistance program** is defined as the following in *26 U.S.C. § 51*:

> any program of a State or a political subdivision of a State—


(i) which provides general assistance or similar assistance which—


(I) is based on need, and


(II) consists of money payments or voucher or scrip, and


  

(ii) which is designated by the Secretary (after consultation with the Secretary of Health and Human Services) as meeting the requirements of clause (i)

#### 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**

