applicable minimum age
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 32 — under this section
For purposes of this paragraph, the term “applicable minimum age” means—
(i) except as otherwise provided in this subparagraph, age 19,
(ii) in the case of a specified student (other than a qualified former foster youth or a qualified homeless youth), age 24, and
(iii) in the case of a qualified former foster youth or a qualified homeless youth, age 18.