qualified family leave wages
Defined in 1 place of the United States Code.
For purposes of this section, the term "qualified family leave wages" means wages paid by an employer which would be required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act) as if such Act (and amendments made by such Act) applied after March 31, 2021.
Source
- 2021–present26 U.S.C. § 3132Internal Revenue Code · Payroll credit for paid family leave · for purposes of this section