### Question
What does qualified ex-felon mean?


### Answer
**Qualified ex-felon** has the following meaning in *26 U.S.C. § 51*:

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


(A) as having been convicted of a felony under any statute of the United States or any State, and


(B) as having a hiring date which is not more than 1 year after the last date on which such individual was so convicted or was released from prison

#### 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**

