qualified summer youth employee
(7) Qualified summer youth employee (A) In general The term “qualified summer youth employee” means any individual— (i) who performs services for the employer between May 1 and September 15, (ii) who is certified by the designated local agency as having attained age 16 but not 18 on the hiring date (or if later, on May 1 of the calendar year involved), (iii) who has not been an employee of the employer during any period prior to the 90-day period described in subparagraph (B)(i), and (iv) who is certified by the designated local agency as having his principal place of abode within an empowerment zone, enterprise community, or renewal community. (B) Special rules for determining amount of credit For purposes of applying this subpart to wages paid or incurred to any qualified summer youth employee— (i) subsection (b)(2) shall be applied by substituting “any 90-day period between May 1 and September 15” for “the 1-year period beginning with the day the individual begins work for the employer”, and (ii) subsection (b)(3) shall be applied by substituting “$3,000” for “$6,000”. The preceding sentence shall not apply to an individual who, with respect to the same employer, is certified as a member of another targeted group after such individual has been a qualified summer youth employee. (C) Youth must continue to reside in zone or community Paragraph (5)(B) shall apply for purposes of subparagraph (A)(iv).