### Question
How is the term long-term family assistance recipient defined?


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

> any individual who is certified by the designated local agency (as defined in section 51(d)(11))—


(A) as being a member of a family receiving assistance under a IV–A program (as defined in section 51(d)(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 the date of the enactment of this section, 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 after the date of the enactment of this section 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. § 51A*
  - 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**

