### Question
How is the "payroll costs" defined?


### Answer
The term **payroll costs** is defined in *15 U.S.C. § 9009c* as follows -

> given the term in section 636(a)(36)(A) of this title, except that such term shall not include—


(A) qualified wages (as defined in subsection (c)(3) of section 2301 of the CARES Act) taken into account in determining the credit allowed under such section 2301; 

#### Citation:
  - *15 U.S.C. § 9009c*
  - Heading: **CHAPTER 116-CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT) > SUBCHAPTER I-KEEPING AMERICAN WORKERS PAID AND EMPLOYED**

