qualified long-term unemployment recipient

(15) Qualified long-term unemployment recipient 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

26 USC § 51(d)(15)


Scoping language

For purposes of this subpart
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