qualified second-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 second-year wages” means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such individual determined under paragraph (2).
26 U.S.C. § 51 — for purposes of this subpart
For purposes of this subsection, the term “qualified second-year wages” means qualified wages—
(A) which are paid to a long-term family assistance recipient, and
(B) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such recipient determined under subsection (b)(2).