qualified long-term unemployment recipient
Defined in 1 place of the United States Code.
The term “qualified long-term unemployment recipient” means any individual who is certified by the designated local agency as being in a period of unemployment which—
(A) is not less than 27 consecutive weeks, and
(B) includes a period in which the individual was receiving unemployment compensation under State or Federal law.
Source
- 2015–present26 U.S.C. § 51Internal Revenue Code · Amount of credit · for purposes of this subpart