qualified ex-felon

(4) Qualified ex-felon The term “qualified ex-felon” means any individual who is certified by the designated local agency— (A) as having been convicted of a felony under any statute of the United States or any State, and (B) as having a hiring date which is not more than 1 year after the last date on which such individual was so convicted or was released from prison.

Source

26 USC § 51(d)(4)


Scoping language

For purposes of this subpart
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