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


### Answer
Under *26 U.S.C. § 51*, **qualified wages** is defined as:

> the wages paid or incurred by the employer during the taxable year to individuals who are members of a targeted group

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Targeted Jobs Credit**

