designated community resident
Defined in 1 place of the United States Code.
The term “designated community resident” means any individual who is certified by the designated local agency—
(i) as having attained age 18 but not age 40 on the hiring date, and
(ii) as having his principal place of abode within an empowerment zone, enterprise community, renewal community, or rural renewal county.
Source
- 2007–present26 U.S.C. § 51Internal Revenue Code · Amount of credit · for purposes of this subpart