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


### Answer
Under *26 U.S.C. § 125*, **qualified benefit** is defined as:

> any benefit which, with the application of subsection (a), is not includible in the gross income of the employee by reason of an express provision of this chapter (other than section 106(b), 117, 127, or 132)

#### Citation:
  - *26 U.S.C. § 125*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

