### Question
How is the "hiring date" defined?


### Answer
The term **hiring date** is defined in *26 U.S.C. § 51* as follows -

> the day the individual is hired by the employer

#### 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**

