### Question
How is the "qualified wages" defined?


### Answer
The term **qualified wages** is defined in *26 U.S.C. § 1400L* as follows -

> wages paid or incurred by the employer to individuals who are New York Liberty Zone business employees of such employer for work performed during calendar year 2002 or 2003

#### Citation:
  - *26 U.S.C. § 1400L*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-New York Liberty Zone Benefits**

