### Question
Can you define what high-risk youth means?


### Answer
**High-risk youth** is defined as the following in *26 U.S.C. § 51*:

> any individual who is certified by the designated local agency—


(i) as having attained age 18 but not age 25 on the hiring date, and


(ii) 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**

