### Question
How does the law define qualified sick leave wages?


### Answer
Under *26 U.S.C. § 3131*, **qualified sick leave wages** is defined as:

> wages paid by an employer which would be required to be paid by reason of the Emergency Paid Sick Leave Act as if such Act applied after March 31, 2021

#### Citation:
  - *26 U.S.C. § 3131*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter D-Credits**

