### Question
How is the "qualified rehabilitation" defined?


### Answer
The term **qualified rehabilitation** is defined in *26 U.S.C. § 25* as follows -

> given such term by section 143(k)(5)(B).

#### Citation:
  - *26 U.S.C. § 25*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

