### Question
Can you define what long-term family assistance recipient means?


### Answer
**Long-term family assistance recipient** is defined as the following in *26 U.S.C. § 51*:

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


(A) as being a member of a family receiving assistance under a IV–A program (as defined in paragraph (2)(B)) for at least the 18-month period ending on the hiring date,


(B)(i) as being a member of a family receiving such assistance for 18 months beginning after August 5, 1997, and


(ii) as having a hiring date which is not more than 2 years after the end of the earliest such 18-month period, or


(C)(i) as being a member of a family which ceased to be eligible for such assistance by reason of any limitation imposed by Federal or State law on the maximum period such assistance is payable to a family, and


(ii) as having a hiring date which is not more than 2 years after the date of such cessation

#### 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**

