### Question
How does the law define youth participating in a qualified cooperative education program?


### Answer
Under *26 U.S.C. § 51*, **youth participating in a qualified cooperative education program** is defined as:

> any individual who is certified by the school participating in the program as—


(i) having attained age 16 and not having attained age 20,


(ii) not having graduated from a high school or vocational school,


(iii) being enrolled in and actively pursuing a qualified cooperative education program, and


(iv) being a member of an economically disadvantaged family (as determined under paragraph (11))

#### 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**

