taxpayer

(3)For purposes of this subsection, the term “qualified individual” means any individual who— (A)begins employment with a qualified employer after, and before, (B)certifies by signed affidavit, under penalties of perjury, that such individual has not been employed for more than 40 hours during the 60-day period ending on the date such individual begins such employment, (C)is not employed by the qualified employer to replace another employee of such employer unless such other employee separated from employment voluntarily or for cause, and (D)is not an individual described in(applied by substituting “qualified employer” for “taxpayer” each place it appears).

Source

26 USC § 3221(c)(3)


Scoping language

None: Default is title Scope
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