eligible alternative TAA recipient

(3) Eligible alternative TAA recipient The term “eligible alternative TAA recipient” means, with respect to any month, any individual who— (A) is a worker described in section 246(a)(3)(B) of the Trade Act of 1974 who is participating in the program established under section 246(a)(1) of such Act, and (B) is receiving a benefit for such month under section 246(a)(2) of such Act. An individual shall continue to be treated as an eligible alternative TAA recipient during the first month that such individual would otherwise cease to be an eligible alternative TAA recipient by reason of the preceding sentence.


26 USC § 35(c)(3)

Scoping language

For purposes of this section
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