### Question
How does Determination of Tax Liability define qualified summer youth employee?


### Answer
Under *26 U.S.C. § 51*, **qualified summer youth employee** is defined as:

> 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 or enterprise 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**

