### Question
How is the term qualified wages defined?


### Answer
The term **qualified wages** is defined in *26 U.S.C. § 45A* as the following:

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

#### Citation:
  - *26 U.S.C. § 45A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

