### Question
How does the law define qualified compensation?


### Answer
Under *26 U.S.C. § 181*, **qualified compensation** is defined as:

> compensation for services performed in the United States by actors, production personnel, directors, and producers

#### Citation:
  - *26 U.S.C. § 181*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

