### Question
What is the definition of qualified wages?


### Answer
The definition of **qualified wages** is as follows in *26 U.S.C. § 1400L*:

> wages paid or incurred by the employer to individuals who are New York Liberty Zone business employees of such employer for work performed during calendar year 2002 or 2003

#### Citation:
  - *26 U.S.C. § 1400L*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART I-TAX BENEFITS FOR NEW YORK LIBERTY ZONE**

