### Question
How does the law define poverty line?


### Answer
Under *26 U.S.C. § 36B*, **poverty line** is defined as:

> given that term in section 2110(c)(5) of the Social Security Act (42 U.S.C. 1397jj(c)(5)).

#### Citation:
  - *26 U.S.C. § 36B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

