### Question
What is the definition of earned income?


### Answer
The definition of **earned income** is as follows in *26 U.S.C. § 1400S*:

> given such term under section 32(c).

#### Citation:
  - *26 U.S.C. § 1400S*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

