qualified first-year wages
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 51A — for purposes of this section
The term “qualified first-year wages” means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer.
26 U.S.C. § 51 — for purposes of this subpart
The term “qualified first-year wages” means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer.