### Question
What does high-risk youth mean?


### Answer
**High-risk youth** has the following meaning in *26 U.S.C. § 51*:

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


(i) as having attained age 18 but not age 25 on the hiring date, and


(ii) as having his principal place of abode within an empowerment zone or enterprise community

#### 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**

