{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s25B/c/1","label":"eligible individual","definition":"The term “eligible individual” means any individual if such individual has attained the age of 18 as of the close of the taxable year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}