### Question
How is the "designated local agency" defined?


### Answer
The term **designated local agency** is defined in *26 U.S.C. § 51* as follows -

> a State employment security agency established in accordance with the Act of June 6, 1933, as amended (29 U.S.C. 49–49n)

#### 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**

