unemployed veteran

(14) Credit allowed for unemployed veterans and disconnected youth hired in 2009 or 2010 (A) In general Any unemployed veteran or disconnected youth who begins work for the employer during 2009 or 2010 shall be treated as a member of a targeted group for purposes of this subpart. (B) Definitions For purposes of this paragraph— (i) Unemployed veteran The term “unemployed veteran” means 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. (ii) Disconnected youth The term “disconnected youth” means any individual who is certified by the designated local agency— (I) as having attained age 16 but not age 25 on the hiring date, (II) as not regularly attending any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date, (III) as not regularly employed during such 6-month period, and (IV) as not readily employable by reason of lacking a sufficient number of basic skills.

Source

26 USC § 51(d)(14)


Scoping language

for purposes of this subpart
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