### Question
Can you define what qualified summer youth employee means?


### Answer
**Qualified summer youth employee** is defined as the following in *26 U.S.C. § 51*:

> any individual—


(i) who performs services for the employer between May 1 and September 15,


(ii) who is certified by the designated local agency as having attained age 16 but not 18 on the hiring date (or if later, on May 1 of the calendar year involved),


(iii) who has not been an employee of the employer during any period prior to the 90-day period described in subparagraph (B)(i), and


(iv) who is certified by the designated local agency as having his principal place of abode within an empowerment zone, enterprise community, or renewal community

#### 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**

