### Question
How does TAX BENEFITS FOR NEW YORK LIBERTY ZONE define qualified wages?


### Answer
Under *26 U.S.C. § 1400L*, **qualified wages** is defined as:

> 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**

