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


### Answer
The definition of **qualified zone wages** is as follows in *26 U.S.C. § 1396*:

> any wages paid or incurred by an employer for services performed by an employee while such employee is a qualified zone employee

#### Citation:
  - *26 U.S.C. § 1396*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART III-ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES > Subpart A-Empowerment Zone Employment Credit**

