### Question
How does the law define qualified second-year wages?


### Answer
Under *26 U.S.C. § 51*, **qualified second-year wages** is defined as:

> qualified wages—


(A) which are paid to a long-term family assistance recipient, and


(B) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such recipient determined under subsection (b)(2)

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

