"Earned income" defined
Sec. 1. As used in this chapter, "earned income" means the sum
of the:
(1) wages, salaries, tips, and other employee compensation; and
(2) net earnings from self-employment (as computed under
Section 32(c)(2) of the Internal Revenue Code);
of an individual taxpayer, and the individual's spouse, if the
individual files a joint adjusted gross income tax return.
As added by P.L.151-2001, SEC.5.
Last modified: May 28, 2006