### Question
How does NORMAL TAXES AND SURTAXES define economically disadvantaged youth?


### Answer
Under *26 U.S.C. § 51*, **economically disadvantaged youth** is defined as:

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


(i) meeting the age requirements of subparagraph (B), and


(ii) 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**

