qualified first-year wages
Defined in 2 places — 1 distinct definitions of the United States Code.
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.
Same definition in 2 sections
- 1994–present26 U.S.C. § 51Internal Revenue Code · Amount of credit · for purposes of this subpart
- 1997–present26 U.S.C. § 51AInternal Revenue Code · Repealed. Pub. L. 109432, div. A, title I, 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937] · for purposes of this section