### Question
How does the law define qualified family leave wages?


### Answer
Under *26 U.S.C. § 3132*, **qualified family leave wages** is defined as:

> wages paid by an employer which would be required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act) as if such Act (and amendments made by such Act) applied after March 31, 2021

#### Citation:
  - *26 U.S.C. § 3132*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

