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


### Answer
**Qualified wages** is defined as the following in *26 U.S.C. § 3134*:

> wages paid by such employer with respect to an employee during any calendar quarter

#### Citation:
  - *26 U.S.C. § 3134*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

