Page:United States Statutes at Large Volume 110 Part 3.djvu/40

 110 STAT. 1770 PUBLIC LAW 104-188—AUG. 20, 1996 "(A) IN GENERAL. —The term 'high-risk youth' means any individual who is certified by the designated local agency— "(i) as having attained age 18 but not age 25 on the hiring date, and "(ii) as having his principal place of abode within an empowerment zone or enterprise community. " (B) YOUTH MUST CONTINUE TO RESIDE IN ZONE. —In the case of a high-risk youth, the term 'qualified wages' shall not include wages paid or incurred for services performed while such youth's principal place of abode is outside an empowerment zone or enterprise community. "(6) VOCATIONAL REHABILITATION REFERRAL.—The term 'vocational rehabilitation referral' means any individual who is certified by the designated local agency as— "(A) having a physical or mental disability which, for such individual, constitutes or results in a substantial handicap to employment, and "(B) having been referred to the employer upon completion of (or while receiving) rehabilitative services pursuant to— "(i) an individualized written rehabilitation plan under a State plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973, or "(ii) a program of vocational rehabilitation carried out under chapter 31 of title 38, United States Code. " (7) QUALIFIED SUMMER YOUTH EMPLOYEE.— "(A) IN GENERAL.— The term 'qualified summer youth employee' means any individual— "(i) who performs services for the employer between May 1 and September 15, "(ii) who is certified by the designated local agency as having attained age 16 but not 18 on the hiring date (or if later, on May 1 of the calendar year involved), "(iii) who has not been an employee of the employer during any period prior to the 90-day period described in subparagraph (B)(i), and "(iv) who is certified by the designated local agency as having his principal place of abode within an empowerment zone or enterprise community. " (B) SPECIAL RULES FOR DETERMINING AMOUNT OF CREDIT. —For purposes of applying this subpart to wages paid or incurred to any qualified summer youth employee— "(i) subsection (b)(2) shall be applied by substituting 'any 90-day period between May 1 and September 15' for 'the 1-year period beginning with the day the individual begins work for the employer', and "(ii) subsection (b)(3) shall be applied by substituting '$3,000' for '$6,000 '. The preceding sentence shall not apply to an individual who, with respect to the same employer, is certified as a member of another targeted group after such individual has been a qualified summer youth employee. " (C) YOUTH MUST CONTINUE TO RESIDE IN ZONE. —Paragraph (5)(B) shall apply for purposes of subparagraph (A)(iv).

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