### Question
What does qualified wages mean?


### Answer
**Qualified wages** has the following meaning in *26 U.S.C. § 1400R*:

> wages (as defined in section 51(c)(1), but without regard to section 3306(b)(2)(B)) paid or incurred by an eligible employer with respect to an eligible employee on any day after September 23, 2005, and before January 1, 2006, which occurs during the period—


(i) beginning on the date on which the trade or business described in subparagraph (A) first became inoperable at the principal place of employment of the employee immediately before Hurricane Rita, and


(ii) ending on the date on which such trade or business has resumed significant operations at such principal place of employment

#### Citation:
  - *26 U.S.C. § 1400R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

