designated community resident

(5) Designated community residents (A) In general The term “designated community resident” means any individual who is certified by the designated local agency— (i) as having attained age 18 but not age 40 on the hiring date, and (ii) as having his principal place of abode within an empowerment zone, enterprise community, renewal community, or rural renewal county. (B) Individual must continue to reside in zone, community, or county In the case of a designated community resident, the term “qualified wages” shall not include wages paid or incurred for services performed while the individual’s principal place of abode is outside an empowerment zone, enterprise community, renewal community, or rural renewal county. (C) Rural renewal county For purposes of this paragraph, the term “rural renewal county” means any county which— (i) is outside a metropolitan statistical area (defined as such by the Office of Management and Budget), and (ii) during the 5-year periods 1990 through 1994 and 1995 through 1999 had a net population loss.

Source

26 USC § 51(d)(5)


Scoping language

For purposes of this paragraph
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