### Question
Can you define what qualified wages means?


### Answer
**Qualified wages** is defined as the following in *26 U.S.C. § 45A*:

> any wages paid or incurred by an employer for services performed by an employee while such employee is a qualified employee

#### Citation:
  - *26 U.S.C. § 45A*
  - 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**

