### Question
What does vocational rehabilitation referral mean?


### Answer
**Vocational rehabilitation referral** has the following meaning in *26 U.S.C. § 51*:

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


(A) having a physical or mental disability which, for such individual, constitutes or results in a substantial handicap to employment, and


(B) having been referred to the employer upon completion of (or while receiving) rehabilitative services pursuant to—


(i) an individualized written plan for employment under a State plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973,


(ii) a program of vocational rehabilitation carried out under chapter 31 of title 38, United States Code, or


(iii) an individual work plan developed and implemented by an employment network pursuant to subsection (g) of section 1148 of the Social Security Act with respect to which the requirements of such subsection are met

#### 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**

