### Question
How is the term qualified ex-felon defined?


### Answer
The term **qualified ex-felon** is defined in *26 U.S.C. § 51* as the following:

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


(A) as having been convicted of a felony under any statute of the United States or any State,


(B) as having a hiring date which is not more than 1 year after the last date on which such individual was so convicted or was released from prison, and


(C) as being a member of a family which had an income during the 6 months immediately preceding the earlier of the month in which such income determination occurs or the month in which the hiring date occurs, which, on an annual basis, would be 70 percent or less of the Bureau of Labor Statistics lower living standard

#### 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**

