qualified SSI recipient
Defined in 1 place of the United States Code.
The term “qualified SSI recipient” means any individual who is certified by the designated local agency as receiving supplemental security income benefits under title XVI of the Social Security Act (including supplemental security income benefits of the type described in section 1616 of such Act or section 212 of Public Law 93–66) for any month ending within the 60-day period ending on the hiring date.
Source
- 1997–present26 U.S.C. § 51Internal Revenue Code · Amount of credit · for purposes of this subpart