### Question
How does CREDITS AGAINST TAX define wages?


### Answer
Under *26 U.S.C. § 45R*, **wages** is defined as:

> given such term by section 3121(a) (determined without regard to any dollar limitation contained in such section).

#### Citation:
  - *26 U.S.C. § 45R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

