### Question
Can you define what unemployed veteran means?


### Answer
**Unemployed veteran** is defined as the following in *26 U.S.C. § 51*:

> any veteran (as defined in paragraph (3)(B), determined without regard to clause (ii) thereof) who is certified by the designated local agency as—


(I) having been discharged or released from active duty in the Armed Forces at any time during the 5-year period ending on the hiring date, and


(II) being in receipt of unemployment compensation under State or Federal law for not less than 4 weeks during the 1-year period ending on the hiring date

#### 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**

