qualified second-year wages
Defined in 2 places of the United States Code.
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).
Source
- 2006–present26 U.S.C. § 51Internal Revenue Code · Amount of credit · for purposes of this subpart
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).
Source
- 1997–present26 U.S.C. § 51AInternal Revenue Code · Repealed.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