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


### Answer
The term **qualified wages** is defined in *26 U.S.C. § 51A* as the following:

> the wages paid or incurred by the employer during the taxable year to individuals who are long-term family assistance recipients

#### Citation:
  - *26 U.S.C. § 51A*
  - 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**

