applicable minimum age
Defined in 1 place of the United States Code.
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.
Source
- 2021–present26 U.S.C. § 32Internal Revenue Code · Earned income · under this section